WALTERS v. KENTUCKY BD. OF TAX APPEALS


569 S.W.2d 170 (1977)

H.B. WALTERS, James E. Walters, and Barbara Walters, Appellants, v. KENTUCKY BOARD OF TAX APPEALS, the Woodford County Board of Supervisors, and Jim Owen Gaines, the Property Valuation Administrator of Woodford County, Appellees.

Court of Appeals of Kentucky.

As Modified October 18, 1977.

Rehearing Denied March 10, 1978.

Discretionary Review Denied September 12, 1978.


Attorney(s) appearing for the Case

Amos H. Eblen, Lexington, for appellants.

Mark E. Gormley, Woodford County Atty., Versailles, for appellees.

Before WHITE, WILHOIT and WINTERSHEIMER, JJ.


WILHOIT, Judge.

This appeal is from an order of the Woodford Circuit Court affirming the assessment of the value of the appellants' farm made by the Kentucky Board of Tax Appeals. The Board of Tax Appeals had set the value of the farm at $540,000.00 which was the same valuation set by the property valuation administrator and by the county board of supervisors.

Appellants owned a farm in Fayette County which the...

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