Shelby County Board of Assessment Appeals v. Gro-Green Chemical Co.

I can not permit the majority’s perversion of the taxation statutes of this Commonwealth to become law without publicly expressing my dissent.

The only issue before this court is whether Gro-Green Chemical Company, Inc., in mixing chemical fertilizers, was engaged in manufacturing and therefore entitled to the local tax exemptions for manufacturing machinery and raw materials used in manufacturing. KRS 132.200(4).

The Shelby County Board '-of Assessment Appeals assessed certain machinery, tools, equipment, and raw materials that belonged to Gro-Green on the theory that the business activity of…