Barber v. Commissioner of Revenue

HOWERTON, Judge.

The appellants are owners of a trailer park in the City of Silver Grove, Campbell County, Kentucky. Howard Barber operates the business, and he, with his wife, has contracted to purchase the property. He is the real party in interest on this appeal. We will hereafter refer to all appellants as BARBER.

Barber appeals from a portion of a judgment in the Campbell Circuit Court which found him liable to the City-of Silver Grove in the sum of $3,891.75 for fire protection service charges. He argues that the City of Silver Grove does not have the authority to impose the fire…