Fayette County Board of Education v. White

CULLEN, Commissioner.

In this taxpayer’s class action judgment was entered which in effect held that the total tax rate of the Fayette County Board of Education for the school year 1966-67 (tax year 1966) could' not include more than 9.6 cents per $100 of assessed valuation as a special, voted, building fund levy. The board of education has appealed.

The 9.6-cent rate is the “compensating rate” as defined in KRS 132.010. The circuit court held that the school board was limited to that rate by the provisions of subsection (6) of KRS 160.477. The board maintains that it was entitled to exceed…