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Jennifer S. Smart

Work Highlights

Property Tax

Successfully represented several coal companies in an appeal of personal property tax assessment thereby reducing their taxes due by $4 million.

Successful resolution in 2016 of litigation before Kentucky Claims Commission  reducing real property tax assessments issued to thoroughbred race track.

Successful resolution in 2016 of tangible personal property tax assessments issued by Kentucky Department of Revenue on computer software and equipment.

Worked with the Kentucky Department of Revenue in 2016 and the landfill industry regarding repeal of the public service company tax on landfills and enactment of a new landfill property tax statutory and regulatory scheme.

Coal Severance Tax

Successful resolution in 2017 of coal severance tax assessments issued by Kentucky Department of Revenue against coal company.

Public Service Company Tax

Successful resolution in 2016 of litigation before Kentucky Board of Tax Appeals reducing public service company tax assessments issued to landfill companies.

Sales and Use Tax

Negotiated settlement in sales tax protest for chemical company reducing assessment by several millions of dollars.

Successful resolution  in 2015 of litigation before Kentucky Board of Tax Appeals reducing assessments imposed upon purchases of computer software used in the electric utility industry.

Successful resolution in 2016 of litigation  before Kentucky Board of Tax Appeals reducing assessments against telecommunications companies by over $3 million.

Successful resolution in 2016 of assessments issued by Kentucky Department of Revenue against telecommunications companies by $17.5 million.