Board of Education v. Williams

WINTERSHEIMER, Justice.

This appeal is from a decision of the Court of Appeals which reversed the judgment of the circuit court determining the reasonable expenses incurred by the Sheriff in collecting the ad valorem taxes for the Calloway County School District.

The issue is whether the allocation of the costs of collection of school taxes based on a percentage of the revenue collected violates Section 184 of the Kentucky Constitution. The specific question is the method or formula to be used for determining the costs of the Sheriff in collecting the school taxes.

A complaint was filed by the…