Ashland Oil & Refining Co. v. Department of Revenue

DUNCAN, Justice.

The sole question presented on this appeal is whether the boats and barges owned and operated by appellant, Ashland Oil and Refining Company, have a taxable situs in Boyd County, in which is located appellant’s principal office, or whether the value of such property may be taxed on a pro rata basis in a number of Kentucky counties through which the boats and barges pass.

In May, 1951, upon recommendation of the Department of Revenue, the Greenup County Tax Commissioner assessed against appellant the value of an undivided portion of its fleet of boats and barges based upon the…