dissenting.
I agree with the circuit court and the Court of Appeals. Under the mandate of § 171 of the Kentucky Constitution, the burden of taxation must be uniform upon all property of the same class. Likewise, § 172 clearly states that assessments shall be based upon fair market value. This court has said that the failure to uniformly assess property under the “fair market value” standard violates the constitutional directive and raises a serious equal protection question. McDevitt v. Luckett, Ky., 391 S.W.2d 700 (1965).
The problem lies with the difficulty in computing an assessment which accurately represents fair market value. Geographical location, land use, real estate market conditions, and numerous other factors all dictate how much, if at all, land values will fluctuate. The goal of a uniform fair market value assessment may be in fact unattainable.
After hearing extensive evidence presented by both the taxpayers and the Department of Revenue, the special judge concluded that the Department’s assessments exceeded the fair market value of the land in question. Hence he properly determined those assessments to be unconstitutional and void. See Fitzpatrick v. Patrick, Ky., 410 S.W.2d 143 (1966).
Having declared the assessments void, the trial court faced the question of an adequate remedy. Accordingly, he ordered that the 1979 assessments be used as the basis for the 1980 ad valorem tax bills. Under the circumstances the trial judge used a practical analysis in arriving at a solution to the assessment dilemma.
I would affirm the judgment of the circuit court and the decision of the Court of Appeals.