Light v. City of Louisville

Opinion of the Court by

Special Justice JAMES E. PARSONS.

The Appellants/Cross-Appellees, Eric P. Light and Connie Light, hereinafter referred to as the “Lights”, on behalf of themselves and as representatives of a class of taxpayers within the City of Louisville, have appealed from an adverse decision of the Court of Appeals, which affirmed the judgment of the Jefferson Circuit Court, dismissing their claims that the Appellee/Cross Appellant, City of Louisville, Kentucky, hereinafter referred to as the “City”, set ad valorem tax rates for the years 1998 and 1999 in excess of the amount…