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ORIGIN OF THE CONFLICTFLUCTUATING
THE TECHNICAL CASE AGAINST FULL
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31 per cent adrninistrative assessed valuations assessment officials assessment ratio assessors blanket assessment blanket raise Board of Equalization census value cent of current cent of market cials constitutional full value county assessment levels county tax commissioners Courier-Journal current market value decision to raise Department of Revenue enforce the full fair cash value farm real estate fiscal courts fractional assessment fractional valuation Frankfort full value assessment full value law governments Italics added Jefferson County Kentucky Constitution Kentucky Counties Kentucky Department Kentucky farm Kentucky Tax Commission law and practice legislative bodies Legislative Research Commission market value law practice of fractional property assessments property owners property tax assessments property tax load public opposition raise local assessment real estate assessment real property school boards sessment tax and debt tax authorities tax base tax load determination tax officials tax policy tax rate taxation technical tion University of Kentucky valuation standard value assessment law value theory Wetherby