City of Louisville v. Christian Business Women's Club, Inc.

SIMS, Judge.

This appeal is attempted to be prosecuted by the City of Louisville from a judgment decreeing that a building in Louisville owned and occupied by the Christian Business Women’s Club, hereinafter referred to as the Club, is exempt from taxation under § 170 of the Kentucky Constitution because it is a purely public charitable institution. Motion has been made by the Club to dismiss the appeal because the City was not a party to the action in the circuit court, therefore under KRS 133.120(4) and under CR 73.02 it cannot prosecute this appeal.

To properly understand the question before…