City of Louisville v. Louisville School Board
Court of Appeals of Kentucky
Case 72 — Action by ti-ie Louisville School Board Against the City of Louisville to Recover a Share of the Interest Collected by the City on Delinquent Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION NO. 1— SHACKELFORD MILLER, judge. Judgment for Plaintiff and Defendant Appeals.
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Case 72 — Action by ti-ie Louisville School Board Against the City of Louisville to Recover a Share of the Interest Collected by the City on Delinquent Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION NO. 1— SHACKELFORD MILLER, judge. Judgment for Plaintiff and Defendant Appeals. The “one-half of one per cent, for every month or fraction of a month” provided for by section 2998, Kentucky Statutes, on the amount of tax bills due the city of Louisville after the first day of May succeeding the date they are listed with the tax receiver for collection is not “interest,” although so…
1Opinion of the Court
Opinion of the court by
JUDGE BARKER
Reversing.
This action was instituted by'the appellee, the Louisville school board, against the city of Louisville, to recover what it claims to be its share of the interest collected by the city on delinquent taxes. Section 29S1 of the Kentucky Statutes of 1903 requires that the levy ordinance for each year shall be subdivided as follows: “A levy for schools, a levy for the sinking fund, a levy for police purposes, a levy for the fire department, a levy for street and sewer cleaning, a levy for sprinkling streets, a levy for reconstructing streets, a levy…
2Cases cited2 opinions
- City of Louisville v. Louisville Water Co.Court of Appeals of Kentucky · 1899
- Fuqua v. HagerCourt of Appeals of Kentucky · 1905
3Cited by15 opinions
- City Louisville v. Commonwealth for School BoardCourt of Appeals of Kentucky · 1909
- Utah Power & Light Co. v. Public Service CommissionUtah Supreme Court · 1944
- City of Louisville v. Board of EducationCourt of Appeals of Kentucky · 1913
- Barker v. CrumCourt of Appeals of Kentucky · 1917
- State Board of Land Com'rs v. RirieUtah Supreme Court · 1920
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