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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

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)

Full Text

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. Restatement of Property, § 9; American Law of Property, § 3.12 (Yol. 1, p. 205); 32 Am.Jur. 39 (Landlord and Tenant, § 16). Unquestionably, however, a leasehold is an “interest” in the nature of real estate, and-we do not necessarily imply that it cannot or should not be so classified for purposes of ad valorem taxation. See Purcell v. City of Lexington, 186 Ky. 381, 216 S.W. 599, 602 (1920). 6