CITY OF PADUCAH v. T.C.B., INC.

No. 90-CA-1772-MR.

817 S.W.2d 234 (1991)

CITY OF PADUCAH, Kentucky; McCracken County, Kentucky; Board of Education of Paducah Independent School District; Board of Education of McCracken County School District; Paducah Junior College Municipal College Support District; Western Kentucky Regional Mental Health-Mental Retardation Board, Inc.; Paducah-McCracken County Health Department; McCracken County Extension District; Martha Nell Bradford, McCracken County Court Clerk; Howard Walker, Sheriff of McCracken County, Appellants, v. T.C.B., INC.; Tommy Blair Pontiac, Inc.; Chuck Mullen Olds-Nissan, Inc.; Allan Rhodes, Inc.; Paducah Ford, Inc.; Royal Oaks Chevrolet-Cadillac, Inc., Appellees.

Court of Appeals of Kentucky.

October 11, 1991.


Attorney(s) appearing for the Case

James V. Kerley, Denton & Keuler, Paducah, for appellants.

William E. Scent, Scent & Scent, P.S.C., Paducah, for appellees.

Dandridge F. Walton, David H. Vance, Alagia, Day, Marshall, Mintmire & Chauvin, Frankfort, for amicus curiae, Kentucky Auto. Dealers Ass'n.

Before LESTER, C.J., and DYCHE and HUDDLESTON, JJ.


LESTER, Chief Judge.

This is an appeal from a judgment entered upon findings of fact and conclusions of law enjoining appellants from collecting taxes on new and previously unregistered used motor vehicles pursuant to KRS 132.020(11) and 132.220 as opposed to the method of taxation provided for in KRS 132.487.

Much of this appeal is reminiscent of Kling v. Geary, Ky., 667 S.W.2d 379 (1984), but we are presented with...

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