Light v. City of Louisville

OPINION

GUDGEL, Judge.

This is an appeal and cross-appeal from an order entered by the Jefferson Circuit Court dismissing Eric P. Light and Connie Light’s (appellants’) action challenging a tax rate fixed by the City of Louisville (city) in levying ad valorem real property taxes. For the reasons stated hereafter, we reverse and remand for further proceedings.

The city annually levies ad valorem taxes based upon the real property assessments of the Jefferson County Property Valuation Administrator (PVA). Since it relies on the PVA’s assessments, the city is required by KRS Chapter 132 to satisfy…