Weinrib v. Wolter

MOORE, Judge.

Dan Weinrib, in his official capacity as Jefferson County Tax Assessor, appeals from a summary judgment entered by the Jefferson Circuit Court in favor of Daniel S. Wolter and Dana K. Wolter that modi-*1034fíed the classification of the Wolters’ property for purposes of taxation. We reverse.

Facts

The Wolters own real property in Jefferson County (“the property”) that is zoned for single-family dwellings. According to Daniel Wolter, he began construction of a single-family dwelling on the property before October 1, 2005, and he and his wife, Dana Wolter, had at all times intended to use…