Storer Communications of Jefferson County, Inc. v. Oldham County Board of Education

McDonald, judge.

The issue presented in this case is whether the trial court violated the appellant’s due process rights by ruling on the merits of the controversy, sua sponte.

On October 24, 1990, the appellant, Storer Communications of Jefferson County, Inc., filed this action in the Oldham Circuit Court alleging the gross receipts utilities tax imposed on it by the appellee, Oldham County Board of Education, violated its rights under both our federal and state constitutions. It sought a declaratory judgment that the tax was void by reason of the First and Fourteenth Amendments to the U.S.…