Jefferson County v. Board of Valuation & Assessment
Court of Appeals of Kentucky
Case 61 — Petition by Jeeeeeson County against the Board oe Valuation and Assessment oe Kentucky fob a Mandamus.— APPEAL FROM FRANKLIN CIRCUIT COURT. From a Judgment Dismissing the Petition, Plaintiff Appeals.
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Case 61 — Petition by Jeeeeeson County against the Board oe Valuation and Assessment oe Kentucky fob a Mandamus.— APPEAL FROM FRANKLIN CIRCUIT COURT. From a Judgment Dismissing the Petition, Plaintiff Appeals. POINTS AND AUTHORITIES. 1. Under section 4081, Kentucky Statutes, it is not necessary that a railroad company should 'own its railroad tracks or have a lease for the exclusive use of the tracks or right of way to render it liable to taxation upon its franchise to the county in which it “operates.” A contract Sor a period of one hundred years for the joint use of a track and right of way…
1Opinion of the Court
Opinion op the court by
JUDGE BARKER
Reversing.
This action involves the right of Jefferson county to a mandamus against the board of valuation and assessment, compelling them to apportion and. certify to that county its *534proportionate part of the franchise of the Chesapeake & Ohio Railway Company for local taxation. There are two questions raised by appellees: First, that Jefferson county is not entitled to tax any part of the franchise in question, as an original proposition; second, that that question has been adjudicated against it in the cases originating in the Franklin circuit court, and…
2Cases cited1 opinion
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
3Cited by4 opinions
- Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
- Bosworth v. Evansville & Bowling Green Packet Co.Court of Appeals of Kentucky · 1918
- Commonwealth v. Chesapeake & Ohio R'y Co.Court of Appeals of Kentucky · 1906
- Chesapeake & Ohio Railway Co. v. Louisville & Nashville RailroadCourt of Appeals of Kentucky · 1913