Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson County

In this case, Gordon, Dana, Still, Knight & Gilmore, LLC, as the successor of Gordon & Associates, LLC (“the taxpayer”), appeals from a judgment entered by the Jefferson Circuit Court (“the trial court”) affirming two assessments of business personal-property ad valorem taxes covering the tax years 2003 through 2006 and 2007, respectively. The majority affirms the judgment. Because I believe the trial court failed to adjudicate the key issue before it, I respectfully dissent.

The evidence at trial showed that the taxpayer filed business-personal-property tax returns on an annual basis between…