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OAG 67-346 is cited in the decision for its analysis of a similar soil and water conservation tax, which was imposed as a flat rate on acreage and concluded not to be subject to KRS 68.245. This citation is used to contrast the different types of taxation and support the decision's conclusion regarding the nature of the tax under KRS 262.200.
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The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
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