Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Citation
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Parent Document
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Jurisdiction
- Kentucky (state)
- Effective Date
- 1965-02-19
Other Sections in This Document (25)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
- Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
Full Text
1,062 charsand applied to it the 40% ratio of assessed value to fair cash value which the tax commissioner, Mr. Trager, says is standard in Jefferson County, resulting in an assessment of $353,530 against Jefferson, Jefferson appealed to the Kentucky Tax Commission. After a hearing devoted entirely to an exposition of the arrangements between Jefferson and the Air Board, the cost figures, and the method by which Mr. Trager arrived at.his valuation, the Commission entered an order referring to the property under assessment as “the leasehold interest” of Jefferson and.reducing the valuation to $181,814.40. There is not a line in the record to suggest what factors, if any, went into the calculation of this figure, nor is there any explanation of the shift in terminology describing the subject matter of the controversy. We are forced to assume, as did the trial court, that the Commission actually intended to evaluate a different property interest, the leasehold, from that which had been assessed in the first place, to-wit, the physical improvements on the land.