Marina Property Services, Inc. v. Owens

OPINION

GUIDUGLI, Judge.

Marina Property Services, Inc. (MPS), appeals from an opinion and order of the Russell Circuit Court entered December 8, 1999, which granted summary judgment in favor of Rodney G. Owens in his capacity as Property Valuation Administrator of Russell County (Owens), Larry Bennett in his capacity as Sheriff of Russell County, and James Heston (Heston) in his capacity as Property Valuation Administrator of Lawrence County. We affirm.

MPS, an Ohio corporation authorized to do business in Kentucky, owns a flotilla of 115 houseboats which it leases to State Dock, Inc. Because…