Commonwealth Finance & Administration Cabinet Department of Revenue v. Lexington-Fayette Urban County Government

OPINION

HARRIS, Senior Judge:

In this case of first impression the Commonwealth of Kentucky, Finance and Ad ministration Cabinet, Department of Revenue (Department) appeals from an opinion and order of the Franklin Circuit Court entered on October 29, 2009, which affirmed an order of the Kentucky Board of Tax Appeals rendered on September 23, 2008. In its order the Board reversed a Final Ruling which the Department had issued on August 24, 2007, denying the complaint of Lexington-Fayette Urban County Government (LFUCG) seeking an increase in LFUCG’s total historical collections under its former…