Legal Opinion
Russman v. Luckett
Court of Appeals of Kentucky (pre-1976)
Decided June 8, 1965PublishedCited by 61 opinions
1Opinion of the Court
CLAY, Commissioner.
This suit, along with two others which have been considered together on this appeal, assails and seeks to rectify a tax assessment condition which has existed in Kentucky for many years by reason of the flagrant violation of section 172 of our Constitution and statutes implementing it. That section, and KRS 132.450(1) and KRS 133.150, require the assessment for taxation of all property (not exempted by the Constitution) at “its fair cash value”. It is not only admitted but has become a matter of common knowledge that real estate and tangible personal property in Kentucky…
2Cases cited22 opinions
- Poe v. UllmanSupreme Court of the United States · 1961
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- District of Columbia v. John R. Thompson Co.Supreme Court of the United States · 1953
- Louisville & Nashville Railroad v. GreeneSupreme Court of the United States · 1917
- Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Rose v. Council for Better Education, Inc.Kentucky Supreme Court · 1989
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- Killen v. Logan County CommissionWest Virginia Supreme Court · 1982
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- In re GillisCourt of Appeals for the Sixth Circuit · 1988
56 more not listed; retrieve them via the Exa API.