SIMS, Justice.
We are confronted on this appeal with two questions, the first of which is one of first impression: (a) Should the value of property exempted by statute from county taxation, but not exempted by the Kentucky Constitution, be included in the computation of all taxable property in the county for the purpose of determining the maximum debt limit of the county under § 158 of our Constitution? (b) Is a declaratory judgment of the Monroe Circuit Court...
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