Bischoff v. City of Newport

WILHOIT, Judge.

This is an appeal from an order of the Campbell Circuit Court, dismissing the appellant’s class action seeking a declaratory judgment as to the validity of certain ordinances setting the ad valorem tax rate for the appellee City of Newport and a refund to members of the class of excess taxes paid. The appellant argues that the circuit court erred in determining (1) that the action could not be prosecuted as a class action, and (2) that compliance with KRS 134.590 was mandatory in order to bring an action for recovery of ad valorem taxes paid. We agree that dismissal was proper…