Farmers National Bank v. Commonwealth

OPINION

ACREE, CHIEF JUDGE:

Appellants, Kentucky banks and the trade association to which they belong (the Banks), appeal from the Franklin Circuit Court’s November 29, 2012 order granting summary judgment in favor of Appellees, the Commonwealth of Kentucky Department of Revenue and various Jefferson County officials (the Department). On appeal, the Banks challenge the constitutionality of certain provisions of KRS1 Chapter 134 allowing the sale of delinquent tax certificates to third-party purchasers. While Banks present compelling evidence that this practice may be susceptible to abuse, it is…