Revenue Cabinet v. Gillig

STEPHENS, Chief Justice.

This appeal arises from a summary judgment granted in favor of the Revenue Cabinet [hereinafter “Cabinet”] in an action challenging the constitutionality of the Cabinet’s method of assessing the value of unmined coal. The Court of Appeals reversed and we granted discretionary review.

Prior to 1989, unmined coal in Kentucky had been assessed for tax purposes by the property valuation administrator [hereinafter “PVA”] in each county. In July 1988, the Franklin Circuit Court entered a temporary injunction holding that the centralized assessment of unmined coal by the…