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Ky Supreme Court lets stand ruling: Campbell County Library acted in good faith on annual tax rates


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On Dec. 10, the Kentucky Supreme Court let stand the decision of the Kentucky Court of Appeals that ruled unanimously on March 19 that the Library acted in good faith in determining its annual tax rates.

The Kentucky Supreme Court declined to reconsider the appeals court ruling and denied the motion for discretionary review submitted by the appellants.

“We are thrilled and relieved,” said Cathy Howard, board president. “This is a great victory for libraries all across the state. Libraries do so much good for the community. We have always been open and accountable to the taxpayers. It’s a relief the courts have affirmed libraries have been following the laws as the legislators intended. We are all very happy this litigation is behind us.”

History of the litigation

A lawsuit was filed in January 2012 that held public libraries should be following Kentucky Revised Statute (KRS) 173.790. Libraries had been following KRS 132 in setting their annual tax rates.

In April 2013, Campbell Circuit Court ruled in the plaintiff’s favor. The Library filed an appeal.

On March 19, 2015, the Kentucky Court of Appeals unanimously ruled the Library acted in good faith according to the correct statute in determining its annual tax rates.

On April 20, 2015, the litigants against the Library filed a Motion for Discretionary Review with the Kentucky Supreme Court.

On December 10, 2015, the Kentucky Supreme Court let stand the decision of the Kentucky Court of Appeals.

From the Campbell County Public Library


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