Kling v. Northern Kentucky Area Planning Commission

STEPHENSON, Justice.

The trial court and the Court of Appeals upheld the validity of two tax levies made by the Northern Kentucky Area Planning Commission after that organization had changed its fiscal year from a calendar year basis to July 1 to June 30. We granted discretionary review and reverse.

The Commission is a political subdivision created under authority of KRS 147.660 et seq., to perform planning functions in Kenton and Campbell Counties. The Commission derives its taxing authority from KRS 147.660(1), which provides as follows:

“The area planning commission created hereunder, when…