allowed DP & L to spread the franchise value among its other assets, but it realized that spreading was not permitted by the statutes. It wholly complied with the law when it corrected its valuation method — both the letter and the spirit of the law. Because the Department properly acted within the statutory scheme, we affirm the Franklin Circuit Court. DIXON, JUDGE, Concurs. VANMETER, Judge, Dissents and files separate opinion. 1 . Expression of one is the exclusion of the other. Direct Latin translation; see also Black’s Law Dictionary, 7th Edition, 1999. VANMETER, Judge, Dissenting: I respectfully dissent. In my view, KRS 136.115 to 136.180 are inherently ambiguous. The doctrine of contemporaneous construction, thus, applies. See GTE v. Revenue Cabinet, 889 S.W.2d 788, 792 (Ky.1994) (<HOLDING>). In this instance, the Board of Tax Appeals
holding that the doctrine of contemporaneous construction means that where an administrative agency has the responsibility of interpreting a statute that is in some manner ambiguous the agency is restricted to any longstanding construction of the provisions of the statute it has made previously  holding that when congress has implicitly delegated legislative authority to an agency a court may not substitute its own construction of a statutory provision for a reasonable interpretation made by the administrator of an agency holding that this court may independently review the administrative construction of a statute holding that a courts prior judicial construction of a statute trumps an agency construction otherwise entitled to chevron deference only if the prior court decision holds that its construction follows from the unambiguous terms of the statute and thus leaves no room for agency discretion holding that review of the construction of a sentencing statute is de novo