Kenmont Coal Co. v. Perry County Board of Sup'rs

Opinion of the Court by

Drury, Commissioner—

Affirming in part and reversing in part.

Prom a judgment fixing the value of its property for taxation at $69,940, the Kenmont Coal Company has appealed. The Perry county board of supervisors and Perry county have prosecuted a cross-appeal and are asking this court to fix the taxable value of this property at $116,430, the value put upon, it by the board of supervisors and by the Perry quarterly court.

How Shall Value be Determined?

The Kentucky Statute, sec. 4053, and our Constitution, sec. 172, both require that this property be assessed at its fair…