Legal Opinion

Helman v. Kentucky Board of Tax Appeals

Court of Appeals of Kentucky

Decided August 12, 1977PublishedCited by 3 opinions

1Opinion of the Court

GANT, Judge.

Appellant, Trustee, is the owner of a certain piece of property situated in Louisville, Kentucky, which was assessed by the Kentucky Board of Tax Appeals in 1972 at $160,000.00. In 1974, the Property Valuation Administrator increased the assessment on this property to $294,300.00. An appeal was taken from the ruling of the Jefferson County Board of Tax Supervisors to the Kentucky Board of Tax Appeals, as a result of which the assessment was reduced from $294,300.00 to $250,000.00. This assessment was subsequently appealed to the Jefferson Circuit Court, which affirmed the findings…

2Cases cited2 opinions

  1. Floyd County v. Kentucky-West Virginia Gas Co.Court of Appeals of Kentucky · 1966
  2. Commonwealth v. J. B. Clay & Co.Court of Appeals of Kentucky (pre-1976) · 1926

3Cited by3 opinions

  1. Riso v. Pottawattamie Board of ReviewSupreme Court of Iowa · 1985
  2. Grant County Fiscal Court v. McGeeCourt of Appeals of Kentucky · 1979
  3. Lowe's Home Centers, LLC v. Floyd Arnold, Montgomery County Property Valuation AdministratorCourt of Appeals of Kentucky · 2025

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