Northern Kentucky Area Planning Commission v. Hensley

CULLEN, Commissioner.

In 1969 the Northern Kentucky Area Planning Commission, created under KRS 147.610 to 147.710, proceeded on claimed authority of KRS 147.660 to levy a tax in excess of the limit fixed for taxing districts by the “Roll-Back” law of 1965. Chapter 2 of the Acts of the First Extraordinary Session of 1965; KRS 132.023. In a suit by a number of citizens and taxpayers judgment was entered declaring the levy invalid to the extent of the excess. The Planning Commission has appealed.

The appellant commission maintains first that the “Roll-Back” limit established in 1965 was removed…