Central Kentucky Cellular Telephone Co. v. Commonwealth

OPINION

WILHOIT, Judge.

This is an appeal from an order of the Franklin Circuit Court denying the appellants’ motion for summary judgment and permanent injunctive relief and granting summary judgment in favor of the appellee.

The appellants have been providing cellular telephone service throughout the Commonwealth of Kentucky since 1981. Through 1990 the appellants had filed ad valorem property tax returns, in accordance with KRS 132.220, with the local property valuation administrators in those counties in Kentucky where they had tangible personal property. In 1989, the appellee discovered that…