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Sample KY Tax Cases
... direct broadcast satellite (DBS) services (the DBS providers), brought suit in Franklin Circuit Court
seeking a declaration that as applied to them the gross receipts tax was preempted by the federal
Telecommunications Act of 1996, a provision of which bars local taxation of DBS ...
... K-19361. Therein, the KBTA determined: Under the Kentucky Constitution ยง 170, in order for
real estate to be exempt from taxation the property must belong to a public entity and must be
used for public purposes. ... Thus, the Appellant is not exempt from taxation. ...
... structures. On July 20, 2007, Wisdom received a Notice of Property Owner
Assessment from the Clinton County PVA, assessing Wisdom's improvements and
structures for the purpose of state and local property taxation. The ...
... It states in pertinent part: "There shall be exempt from taxation ... ... Andrew is a bona fide institution
of religion entitled to exemption from ad valorem taxation of real property which it "owns and
occupies" as afforded by Section 170 of the Kentucky Constitution. ...
... the Board. Whether Statutes Require Taxation. First, the Corporations argue on
cross-appeal that the circuit court erred by finding that the Corporations are subject
to taxation pursuant to KRS 141.206(5). We disagree. KRS 141.040 ...
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