Dolan v. Land

I join in the dissent of Justice Gant and in addition I would reverse the judgment because none of the appellees exhausted the administrative remedies which provide for relief from improper assessments. K.R.S. 133.120. Appellees contend that exhaustion of administrative remedies is not required where the constitutionality of an assessment is questioned. International Society for Krishna Consciousness, Inc. v. Commonwealth, Ky.App., 610 S.W.2d 910 (1980). That case had nothing to do with the method of assessment of value of real property for ad valorem tax purposes. It dealt with one…