Greater cincinnati/northern Kentucky Apartment Association, Inc. v. Campbell County Fiscal Court

I respectfully dissent. With candor only judges can fully appreciate, Counsel for the Campbell County Fiscal Court (Campbell County) acknowledged in his oral argument before this Court that fitting the “service fee” created by Ordinance 0-04-13 within the available statutory framework was like trying to drive a square peg into a round hole. The majority has opted, for better or worse, to chisel off the corners of the square peg so that what is in reality a flat-rate tax on real estate can be jammed into the round hole provided by statute for service- fees. The better approach would be to call…