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Legal Opinion

Standard Oil Co. v. Boone County Board of Supervisors

Kentucky Supreme Court

Decided February 21, 1978PublishedCited by 16 opinions

1Opinion of the Court

PALMORE, Chief Justice.

Each of the four appellants has a leasehold interest in real estate owned by the Kenton County Airport Board, a governmental agency. The property is located within the Greater Cincinnati Airport in Boone County, Kentucky. In 1972 the property valuation administrator (PVA) for Boone County assessed these four leasehold estates for real estate ad valorem tax purposes. In due course the Kentucky Board of Tax Appeals affirmed the assessments, and its action was affirmed by the Boone Circuit Court. This appeal followed.

The appellants contend first that their leasehold…

2Cases cited10 opinions

  1. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
  2. Commonwealth, Department of Highways v. SherrodCourt of Appeals of Kentucky (pre-1976) · 1963
  3. People v. Utica Daw's Drug Co.Appellate Division of the Supreme Court of the State of New York · 1962
  4. Russman v. LuckettCourt of Appeals of Kentucky (pre-1976) · 1965
  5. City of Ashland v. Heck's, Inc.Court of Appeals of Kentucky (pre-1976) · 1966

5 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. E & T Realty v. StricklandCourt of Appeals for the Eleventh Circuit · 1987
  2. Kentucky Milk Marketing & Antimonopoly Commission v. Kroger Co.Kentucky Supreme Court · 1985
  3. Richards v. League of United Latin American CitizensTexas Supreme Court · 1994
  4. Commonwealth v. HaleKentucky Supreme Court · 2003
  5. Board of Education v. JayneKentucky Supreme Court · 1991

11 more not listed; retrieve them via the Exa API.

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