Editors' notes.

Editors' Notes offers a brief introduction to articles appearing in this issue of the Journal of Property Valuation and Taxation. We hope you enjoy the Spring 2002 issue and welcome your comments.

Though the fair market valuation method is the one mandated under the Kentucky constitution, there has recently been an administrative effort to use the value-in-use method. Mark F. Sommer and R. Eric Craig examine three cases that have involved the value-in-use concept in Kentucky's Administrative Push Toward Value In Use. After examining these cases in depth and reviewing the applicable state laws, the authors look at the appropriateness of making valuations using the …