City of Paducah v. T.C.B., Inc.

LESTER, Chief Judge.

This is an appeal from a judgment entered upon findings of fact and conclusions of law enjoining appellants from collecting taxes on new and previously unregistered used motor vehicles pursuant to KRS 132.-020(11) and 132.220 as opposed to the method of taxation provided for in KRS 132.487.

Much of this appeal is reminiscent of Kling v. Geary, Ky., 667 S.W.2d 379 (1984), but we are presented with slightly different terms, such as improper legislative “classification” in lieu of “special legislation” and a theory of misclassification among “merchants.” The arguments…