Allphin v. Butler

LUKOWSKY, Justice.

This case began in May, 1980 when a majority of Kentucky’s property valuation administrators (PVAs) refused to follow a directive from the Department of Revenue (Department) to increase their assessments of real property in their respective counties to correspond to the Department’s estimation of the fair cash value of that property. The Department threatened to withhold the PVAs’ salaries to force compliance with its directive. The PVAs sought relief in the Franklin Circuit Court, which declared that the Department’s directive was “wrongful and illegal” and permanently…