Owens-Illinois Labels, Inc. v. Commonwealth

OPINION

JOHNSON, Judge.

Before this Court are the consolidated appeals of Owens-Illinois Labels, Inc. from the judgment of the Nelson Circuit Court, and of Owens-Brockway Plastics Products, Inc., and Johnson Controls Battery Group, Inc. from the judgment of the Boone Circuit Court. Each circuit court judgment affirmed the determination of the Board of Tax Appeals that the appellant tax-payer had lost any entitlement to favorable state tax rates and local tax exemptions under KRS1 132.020(1) and 132.200(8). Since we have concluded that the lower courts did not err in upholding the Board’s…