Kentucky Supreme Court February 21, 1978 (Standard Oil Co. v. Boone County Board of Supervisors)

Also known as

United States · · · 21-02-1978

PALMORE, Chief Justice.

Each of the four appellants has a leasehold interest in real estate owned by the Kenton County Airport Board, a governmental agency. The property is located within the Greater Cincinnati Airport in

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Boone County, Kentucky. In 1972 the property valuation administrator (PVA) for Boone County assessed these four leasehold estates for real estate ad valorem tax purposes.

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