Barrett v. Reynolds

OPINION OF THE COURT AFFIRMING THE COURT OF APPEALS’ OPINION

The Kentucky Supreme Court hereby affirms the decision of the Court of Appeals in this matter. This Court hereby adopts the opinion of the Court of Appeals by Hayes, J., with Emberton, Gudgel and Hayes, JJ., sitting.

This is an appeal from a judgment of the Owsley Circuit Court determining that the property valuation methods used in the assessment of appellees’ property taxes were unconstitutional.

The appellant, Monica Barrett, is the Property Valuation Administrator (PVA) of Owsley County, Kentucky, and is charged with assessment of…