Legal Opinion
City of Erlanger v. KSL Realty Corp.
Kentucky Supreme Court
Decided October 24, 1991No. Nos. 90-SC-225-DG, 90-SC-698-DGPublishedCited by 5 opinions
1Opinion of the Court
WINTERSHEIMER, Justice.
This case involves the legality and constitutionality of the City of Erlanger’s 1986 Occupational License Tax Ordinance No. 1834 as applied to KSL Realty.
In City of Erlanger v. KSL Realty Corp., Ky., 704 S.W.2d 649 (1986), this Court struck down Erlanger’s occupational tax on mobile home lots as an unconstitutional per unit tax. Thereafter the City enacted a new occupational tax ordinance which is the subject of this litigation. KSL filed this suit to challenge the new ordinance.
The Kenton Circuit Court upheld the ordinance and entered summary judgment in favor of the…
2Cases cited8 opinions
- Manning, Commissioner of Finance v. SimsCourt of Appeals of Kentucky (pre-1976) · 1948
- Jacobs v. Lexington-Fayette Urban County GovernmentKentucky Supreme Court · 1977
- Great Atlantic & Pacific Tea Co. v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1939
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Martin v. City of GreenvilleCourt of Appeals of Kentucky (pre-1976) · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Preston v. Johnson County Fiscal CourtKentucky Supreme Court · 2000
- Appalachian Racing, LLC v. Family Trust Foundation of Kentucky, Inc.Kentucky Supreme Court · 2014
- Bess v. Bracken County Fiscal CourtCourt of Appeals of Kentucky · 2006
- Renfro Valley Folks, Inc. v. City of Mt. VernonCourt of Appeals of Kentucky · 1993
- Preston v. Johnson County Fiscal CourtKentucky Supreme Court · 2000