(Download) "Board of Education of Berea v. Muncy" by Court Of Appeals Of Kentucky " Book PDF Kindle ePub Free
eBook details
- Title: Board of Education of Berea v. Muncy
- Author : Court Of Appeals Of Kentucky
- Release Date : January 11, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
This suit, along with two others which have been considered together on this appeal, assails and seeks to rectify a tax assessment condition which has existed in Kentucky for many years by reason of the flagrant violation of section 172 of our Constitution and statutes implementing it. That section, and KRS 132.450(1) and KRS 133.150, require the assessment for taxation of all property (not exempted by the Constitution) at "its fair cash value". It is not only admitted but has become a matter of common knowledge that real estate and tangible personal property in Kentucky are assessed for tax purposes at varying percentages substantially less than 100 percent of fair cash value. The record indicates that in different taxing districts such property is assessed at percentages ranging from 33 to 12 1/2 percent of such value. The statewide median real estate assessment ratio is approximately 27 percent.
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