Law Commons^™

An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, Andrew J. Wells

MPA/MPP/MPFM Capstone Projects

Public school districts in the Commonwealth of Kentucky are primarily funded from federal, state, and local sources. While the proportion of each of these funding sources differs from district to district, the local property tax is one source that is within the control of locally-elected officials: the members of the local Board of Education. While some Boards of Education choose to increase local tax rates to increase local revenue, others do not. This research suggests that property value assessments and median incomes of districts that choose not to increase tax rates are similar. A majority of the counties studied are …

Legalizing Recreational And Medical Marijuana In The State Of Kentucky: A Tax Revenue Recommendation, Drew Barker

MPA/MPP/MPFM Capstone Projects

No executive summary.

Common Sense And The Commerce Clause: Why Elimination Of The Physical Presence Test For Taxation Defies Both, Lucas Humble

Kentucky Law Journal

No abstract provided.

Kentucky Taxation Of Banking Institutions (1802-1996): An Historical Overview, Timothy J. Eifler

Kentucky Law Journal

No abstract provided.

Kentucky Law Survey: Taxation, Kathryn L. Moore

Law Faculty Scholarly Articles

Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.

There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …

Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.

Law Faculty Scholarly Articles

Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …

Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson

Kentucky Law Journal

No abstract provided.

The Property Tax--A Withering Vine, Jerry W. Markham

Kentucky Law Journal

No abstract provided.

Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.

Property Tax Revenue Assessment Levels And Taxing Rates: The Kentucky Rollback Law, William L. Stevens

Kentucky Law Journal

No abstract provided.

Property Tax Assessment Administration In Kentucky, Walter W. Turner

Kentucky Law Journal

No abstract provided.

Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler

Kentucky Law Journal

No abstract provided.

Taxation, J. E. Luckett

Kentucky Law Journal

No abstract provided.

Effect Of The Uniform Partnership Act On Death Taxation Of A Non-Resident Partner's Interest, Eugene C. Roemele

Kentucky Law Journal

No abstract provided.

Some Recent Kentucky Tax Cases Of Economic Significance, James W. Martin

Kentucky Law Journal

No abstract provided.

Administrative Law--Taxation--Scope Of Review On Appeal From Tax Assessment In Kentucky, J. Montjoy Trimble

Kentucky Law Journal

No abstract provided.

History Of The Kentucky Income Tax, Charles R. Lockyer

Kentucky Law Journal

No abstract provided.

1954 Kentucky Tax Legislation, Robert H. Allphin

Kentucky Law Journal

No abstract provided.

Some Kentucky Income Tax Discriminations, Charles R. Lockyer, James W. Martin

Kentucky Law Journal

No abstract provided.

Remedies For Disproportionate Tax Assessment In Kentucky, George Muehlenkamp

Kentucky Law Journal

No abstract provided.

Appellate Court Interpretation Of Kentucky Inheritance Tax Statutes, Rodman Sullivan

Kentucky Law Journal

No abstract provided.

Statutory Interpretation--Department Of Revenue V. Mcilvain, W. H. Coldiron

Kentucky Law Journal

No abstract provided.

Taxation--Constitutionality Of Ad Valorem Taxes On Annuities Arising Out Of Insurance Policies In Kentucky, Cleon Kilmer Combs

Kentucky Law Journal

No abstract provided.

History Of Kentucky Commercial Motor Vehicle Transportation Tax Legislation, Ray H. Garrison, James W. Martin

Kentucky Law Journal

No abstract provided.

The Taxation Provision Of The Rural Electrification Act Of 1936, M. B. Holifield

Kentucky Law Journal

No abstract provided.

Social Implications Of Some Recent Kentucky Property Tax Cases, James W. Martin

Kentucky Law Journal

No abstract provided.

Constitutional Law--Taxation As Income Of Officer's Salary Exempt From Diminution During Term Of Office, Joseph S. Freeland

Kentucky Law Journal

No abstract provided.

Excise Taxes And The Uniformity Clause Of The Constitution Of Kentucky, E. G. Trimble

Kentucky Law Journal

No abstract provided.

Taxation--Constitutional Law--Discrimination As To Rate, Louis H. Levitt

Kentucky Law Journal

No abstract provided.

Taxation: Are College Social Fraternities Exempt From Taxation Under Section 170 Of The Kentucky Constitution?, William Mellor

Kentucky Law Journal

No abstract provided.