... 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 § 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 ...