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Legal Opinion

Children's Psychiatric Hospital of Northern Kentucky, Inc. v. Revenue Cabinet

Kentucky Supreme Court

Decided April 22, 1999No. 96-SC-1123-TGPublishedCited by 2 opinions

1Opinion of the Court

Opinion of the Court by

Special Justice RAYMOND OVERSTREET.

Seventeen (17) Hospital Corporations and the Kentucky Hospital Association, representing approximately 120 hospitals in Kentucky, challenge the constitutionality of the 2-k% hospital tax that was enacted by the General Assembly. The Appellants are challenging HB 1 and HB 250 as enacted by the General Assembly and have raised the following grounds as their reason for challenging HB 1 and HB 250: First, the Appellants challenge the constitutionality of the provider tax in stating that it violates Section 170 of the Kentucky Constitution.…

2Cases cited13 opinions

  1. City of New Orleans v. DukesSupreme Court of the United States · 1976
  2. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  3. Exxon Corp. v. EagertonSupreme Court of the United States · 1983
  4. Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
  5. Commonwealth Ex Rel. Armstrong v. CollinsKentucky Supreme Court · 1986

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3Cited by2 opinions

  1. Commonwealth v. MeyersCourt of Appeals of Kentucky · 1999
  2. Commonwealth v. Interstate Gas Supply, Inc.Missouri Court of Appeals · 2018

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