Commonwealth ex rel. Luckett v. Monson

CULLEN, Commissioner.

The Commonwealth, on relation of the Commissioner of Revenue, brought action in the Franklin Circuit Court against the property valuation administrator of Harrison County, seeking an order directing the defendant administrator “to immediately assess all property in Harrison County, Kentucky at 100 percent of its fair cash value as of January 1, 1970.” The complaint alleged that the defendant administrator “has willfully disregarded and continues to willfully disregard the instruction, direction, and orders, of the Department of Revenue and has willfully assessed property…