Travis v. Landrum

VANCE, Judge.

The question is whether, the Kentucky Bar Center Building located in Frankfort, Kentucky, is public property and therefore exempt from the levy of ad valorem taxes.

Section 170 of the Constitution of Kentucky exempts “public property used for public purposes” from taxation. Title to the Kentucky Bar Center Building is vested in appellees as trustees of the Kentucky Bar Association’s Bar Center Headquarters. They were appointed as trustees pursuant to Rule 3.115 of the Rules of the Supreme Court which created the Board of Trustees and authorized the Board generally to construct and…