Beth-Elkhorn Corp. v. Ross

PALMORE, Justice.

This is a class action in behalf of self-insured employers under KRS 342.340 against the Commissioner of Revenue of Kentucky challenging the method used by the Commissioner to establish the minimum “adjusted cost” as defined by KRS 342.122(1). All insurance companies carrying workmen’s compensation insurance in Kentucky during the period in question have been joined as class defendants. The self-insured employers appeal from a judgment sustaining the position of the Commissioner.

Every employer subject to the Workmen’s Compensation Law (KRS Ch. 342) must either carry workmen’s…