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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)

Citation
Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)
Parent Document
Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)
Jurisdiction
Kentucky (state)
Effective Date
1946-10-29

Other Sections in This Document (20)

Full Text

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Other jurisdictions have likewise adopted the view that ownership of buildings erected by tenants on land leased to them under long term contracts may be vested in those tenants or lessees and that such buildings may be subject to taxation even though the landlords, lessors or owners of the legal titles to the underlying lands are unquestionably exempted by law from paying any taxes whatever. Central Coal & Lbr. Co. v. Board of Equalization, 70 Okl. 131, 173 P. 442; United States v. Erie County, D. C., 31 F. Supp. 57; Outer Harbor, etc., Co. v. Los Angeles, 47 Cal. App. 194, 193 P. 142. This Court considers the viewpoint sound that a tenant’s *207