Legal Opinion
Coleman v. Campbell Cnty. Library Bd. of Trs.
Court of Appeals of Kentucky
Decided January 5, 2018No. 2016-CA-001642-MRPublishedCited by 2 opinions
1Opinion of the Court
CLAYTON, JUDGE:
Charlie Coleman, John P. Roth Jr. and Erik Hermes (hereinafter "the taxpayers") bring this appeal from the Campbell Circuit Court's grant of summary judgment to the Campbell County Library Board of Trustees (hereinafter "the Board"). The primary issue is whether the holding of an opinion (hereinafter "the Opinion") of the Court of Appeals, which harmonized statutes relating to public library ad valorem tax rates, is to be applied retroactively or prospectively only.
In Campbell Cty. Library Bd. of Trustees v. Coleman , 475 S.W.3d 40, 41 (Ky. App. 2015), disc. review denied (Dec.…
2Cases cited23 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- United States v. Security Industrial BankSupreme Court of the United States · 1982
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3Cited by2 opinions
- Kevin Henderson v. Daniel Cameron Kentucky Attorney GeneralCourt of Appeals of Kentucky · 2020
- Raymond E. Walker v. Commonwealth of KentuckyCourt of Appeals of Kentucky · 2020