The Conflict Between Law and Administrative Practice in Valuation of Property for Taxation in Kentucky |
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Contents
Chapter | 1 |
THE TECHNICAL CASE AGAINST FULL | 32 |
The Aggravation Argument | 42 |
5 other sections not shown
Common terms and phrases
31 per cent administrative practice assessed valuations assessment officials assessors blanket assessment blanket raise Board of Equalization census value cent of current cent of market cials 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 Department Kentucky Revised Statutes Kentucky Tax Commission law and practice legislative bodies Legislative Research Commission Louisville market value law million 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 tax revenue tax valuations taxation technical tion University of Kentucky valuation standard value assessment law Wetherby