Newbolt v. Board of Education

In Fayette County Board of Education v. White, Ky., 410 S.W.2d 612 (decided December 6, 1966), this court held that the Fayette County Board of Education was compelled to “roll back” a voted building fund levy authorized by KRS 160.477 and to include it in the compensating tax rate as defined by KRS 132.010.

The only distinguishing feature in this case is that here the school board undertook to beat the “roll back” by voting a building tax levy under KRS 160.477 after the “roll back” legislation had been enacted and before its effective date, December 16, 1965. The wording of KRS 160.477(6),…