Legal Opinion

Board of Education v. Taulbee

Kentucky Supreme Court

Decided February 27, 1986PublishedCited by 10 opinions

1Opinion of the Court

WINTERSHEIMER, Justice.

This appeal is from a judgment of the circuit court which dismissed the Board of Education’s complaint seeking a permanent injunction to restrain the sheriff from refunding to a class of taxpayers a portion of their 1981 school taxes from current school taxes in his possession. The Department of Revenue also appeals from a rule ordering these refunds.

The principal issue involves the question of whether a class of people in Fayette County are entitled to refunds and the method they must utilize to obtain any such refunds.

In 1981, a group of individuals challenged the…

2Cases cited5 opinions

  1. Swiss Oil Corp. v. ShanksSupreme Court of the United States · 1927
  2. Swiss Oil Corporation v. Shanks, AuditorCourt of Appeals of Kentucky (pre-1976) · 1925
  3. Dolan v. LandKentucky Supreme Court · 1984
  4. Department of Conservation v. Co-De Coal CompanyCourt of Appeals of Kentucky (pre-1976) · 1965
  5. Salmon Corp. v. Kentucky Board of Tax AppealsCourt of Appeals of Kentucky · 1968

3Cited by10 opinions

  1. Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
  2. St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997
  3. Bischoff v. City of NewportCourt of Appeals of Kentucky · 1987
  4. City of Somerset v. BellCourt of Appeals of Kentucky · 2005
  5. Griggs v. DolanKentucky Supreme Court · 1988

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