Legal Brief

Montgomery County v. Lowe's Home Centers, L.L.C.

Legal Brief

Kentucky Supreme Court

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Date: October 28, 2026

RLC’s Position: The RLC’s brief argues property taxes should only assess the fair-sale value of the land and improvements, not the value of its occupancy, business operations, or lease-derived financial arrangements.

Counsel: Jeremy Rogers of Dinsmore drafted the brief.

Coalition: Filed alongside Kentucky Retailers Federation.

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