Legal Opinion
Casey County Fiscal Court v. Burke
Kentucky Supreme Court
Decided January 21, 1988No. 87-SC-420-TGPublishedCited by 10 opinions
1Opinion of the Court
WINTERSHEIMER, Justice.
This appeal is from a judgment of the circuit court which declared that a county of less than 30,000 population does not have the legal authority to levy occupational license taxes.
In April of 1987, the Fiscal Court of Casey County enacted an ordinance imposing license fees on all trades, professions and occupations conducted within the county. Certain taxpayers sought a declaratory judgment and the circuit court voided the county ordinance. This appeal followed.
Section 181 of the Kentucky Constitution provides that the General Assembly may delegate to counties the…
2Cases cited1 opinion
- Fiscal Court of Jefferson County v. City of LouisvilleKentucky Supreme Court · 1977
3Cited by10 opinions
- C & H Entertainment, Inc. v. Jefferson County Fiscal CourtCourt of Appeals for the Sixth Circuit · 1999
- Preston v. Johnson County Fiscal CourtKentucky Supreme Court · 2000
- Garrard County, Kentucky v. Kevin MiddletonKentucky Supreme Court · 2017
- Phipps v. CommonwealthCourt of Appeals of Kentucky · 1996
- City of Stanford, Kentucky Acting Through the Stanford Water and Sewer Commission v. Lincoln County, KentuckyCourt of Appeals of Kentucky · 2020
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