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PROPERTY VALUATION ADM'R v. BEN SCHORE

736 S.W.2d 29 (1987)

JEFFERSON COUNTY PROPERTY VALUATION ADMINISTRATOR, Appellant, v. BEN SCHORE COMPANY, Kentucky Board of Tax Appeals, and The Kentucky Revenue Cabinet, Appellees.

Court of Appeals of Kentucky.

September 11, 1987.

Attorney(s) appearing for the Case

James K. McCrorey, Asst. Jefferson Co. Atty., Louisville, for appellant.

John E. Evans, John S. Greenbaum, Norman W. Graham, Louisville, John C. Tobin, Legal Services Section, Revenue Cabinet, Frankfort, for appellees.

Before HAYES, McDONALD and WEST, JJ.

HAYES, Judge:

This appeal is from the trial court's judgment setting aside the 1983 real estate tax assessment of appellee Ben Schore Company's property. The Jefferson County Property Valuation Administrator (PVA) and the Kentucky Board of Tax Appeals (BTA) had assessed Schore's property, a shopping center located on Dixie Highway in Jefferson County, Kentucky, at $383,270. The trial court held the assessment was not based upon sufficient evidence, overturned the...

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