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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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.The question of classification would arise only if the leasehold were assessed at a different percentage of fair cash value, or taxed at a different rate, from, real estate. It is not suggested that a leasehold, though technically “intangible,” comes within the purview of KRS 132.-240, which requires the listing of intangibles at “face value.”