Legal Opinion
Parrent v. Fannin
Kentucky Supreme Court
Decided May 26, 1981PublishedCited by 9 opinions
1Opinion of the Court
LUKOWSKY, Justice.
On or about January 18, 1980, the Department of Revenue informed the Franklin County Property Valuation Administrator that the 1979 assessment of real property in his county was at that time approximately 82% of its estimated 1980 fair cash value. According to the record the Department considered inflation and sales of Franklin County real estate in 1979 in formulating its ratios. The purpose of the Department’s sending this information was to aid the PVA in assessing his county’s real property at its fair cash value for the eventual preparation of the 1980 tax bills. KRS…
2Cases cited3 opinions
- Harrison's Sanitarium, Inc. v. Commonwealth, Department of HealthCourt of Appeals of Kentucky (pre-1976) · 1967
- Standard Oil Co. v. Boone County Board of SupervisorsKentucky Supreme Court · 1978
- Tharp v. Louisville N. R. Co.Court of Appeals of Kentucky (pre-1976) · 1948
3Cited by9 opinions
- Popplewell's Alligator Dock No. 1, Inc. v. CabinetKentucky Supreme Court · 2004
- Dolan v. LandKentucky Supreme Court · 1984
- Barrett v. ReynoldsKentucky Supreme Court · 1991
- Bischoff v. City of NewportCourt of Appeals of Kentucky · 1987
- Revenue Cabinet v. GilligKentucky Supreme Court · 1997
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