Lexington-Fayette Urban County Government v. Abney

HOWERTON, Chief Judge.

We granted discretionary review in this case to decide, (1) whether the five-year statute of limitations applicable to actions for recovery of delinquent occupational license taxes begins to run on December 31 of a given tax year or on April 15 of the ensuing year which is the due date of the return, and (2) whether the Lexington-Fay-ette Urban County Government (LFUCG) is entitled to recover a penalty and interest on adjudged delinquent occupational license fees as allowed by ordinance. We conclude that the statute of limitations commences to run the day after April 15…