Revenue Cabinet Commonwealth of Kentucky v. Estate of Marshall

LESTER, Judge.

This is an appeal from a judgment declaring KRS 140.300(4)(c) unconstitutional as *409being in contravention of Sections 2 and 171 of our state constitution as well as Section (1) of the Fourteenth Amendment to the Federal Constitution.

This litigation presents an issue of first impression best left to our court of last resort, but in the judicial scheme, we are obligated to render an opinion.

This Commonwealth has had an abiding interest in the welfare of its farmers for as is pointed out in 3 Am.Jur.2d Agriculture § 9 at 943 (1986):

In an agricultural state it is reasonable for the…