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In Re Gary Gillis, Secretary of Revenue of the State of Kentucky Clayton Foster, Property Valuation Administrator of Hopkins County, Kentucky Emogene Geary, Property Valuation Administrator of Ohio County, Kentucky Robert McLearn Property Valuation Administrator of Muhlenberg County, Kentucky Jerry Blanton, Property Valuation Administrator of Harlan County, Kentucky and H.E. Grace, Property Valuation Administrator of Bell County, Kentucky, 836 F.2d 1001
