Fiscal Court of Jefferson County v. City of Louisville

JONES, Justice.

This case turns upon the constitutionality of Senate Bill 165, (KRS 67.083) enacted by the General Assembly at its 1972 regular session. Although it is not designated as such, the act purports to grant home rule to the 120 counties in the Commonwealth. It is referred to in the briefs of the numerous litigants as the “Home Rule” act. Its provisions are as follows:

“(1) The fiscal court of any county is hereby authorized and empowered to exercise all rights, powers, franchises, and privileges including the power to levy all taxes not in conflict with the constitution and statutes…