Miller v. Covington Development Authority

PALMORE, Justice.

This is a test suit to determine whether two acts of the 1974 General Assembly are valid. They are ch. 131, the Local Development Authority Act, and ch. 132, the Tax Increment Act, which have been placed in the statutes as KRS 99.610-99.680 and KRS 99.750-99.770, respectively. We find them both invalid.

Section 1 of the Local Development Authority Act states as its legislative policy “the preservation and revitalization of historically or economically significant local areas” in first and second-class cities and counties operating under the urban county form of government,…