Department of Revenue v. Oldham County

I agree with Judge Montgomery in his dissent and I further dissent upon other grounds. First and foremost, I do not agree with this court’s opinion in Russman v. Luckert, Ky., 391 S.W.2d 694. I believe it usurped the legislative powers of Kentucky and injected this court into administrative affairs without justification. Prior to the Russman case the law of this state relative to the assessment of property for taxation was stable and settled. Now it is unsettled causing consternation and strife on every hand. The case presently before us is an outgrowth of the Russman case. Just as the liar,…