City of Somerset v. Bell

OPINION

MINTON, Judge.

A group of taxpayers, living in an area annexed by the City of Somerset, brought a class action lawsuit in the Pulaski Circuit Court, alleging that the City had improperly collected ad valorem property taxes from them. The circuit court agreed, concluding that the City’s assessment and levy of taxes violated statutory requirements. Later, the court concluded that although the taxpayers were legally entitled to a refund, they were precluded from recovering funds in a class action lawsuit. The Court also concluded that the taxpayers had failed ■ to exhaust administrative…