Department of Revenue v. Anaconda American Brass Co.

DAVIS, Commissioner.

At issue is whether the Kentucky Board of Tax Appeals has erroneously fixed the assessment for 1967 taxes of about 189 acres of land owned by appellee, Anaconda American Brass Company. The circuit court sustained the finding of the Board of Tax Appeals, fixing the assessment at $73,670. The Simpson County Tax Commissioner had assessed the property at $133,000 for 1967 taxes, and that assessment was affirmed by the Simpson County Board of Supervisors upon Anaconda’s appeal to *66that body. It was upon Anaconda’s appeal to the Board of Tax Appeals, and after a hearing by that…