Miller v. Nunnelley

CULLEN, Commissioner.

Under KRS 160.470 the Board of Education of the City of Louisville Independent School District submitted to the Board of Aldermen of Louisville the district’s budget for the 1970-71 school year. The budget called for the levy of a basic property tax rate 10 cents per $100 in excess of the rate authorized the “Roll-Back” law, KRS 160.-470 as amended by Section 3 of Chapter 2 of the Acts of the First Extraordinary Session of 1965, and KRS 132.023. The Board of Aldermen refused to levy the tax at the rate requested, on the ground that to the extent of the excess over the…