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KLING v. NORTHERN KY. AREA PLANNING COM'N

654 S.W.2d 606 (1983)

Robert KLING, Campbell County Clerk, Movant, v. NORTHERN KENTUCKY AREA PLANNING COMMISSION, Respondent.

Supreme Court of Kentucky.

Rehearing Denied August 31, 1983.

Attorney(s) appearing for the Case

Paul H. Twehues, Jr., Newport, for movant.

Garry L. Edmondson, Covington, for respondent.

William A. Thielen, Gen. Counsel, Ky. Municipal League, Lexington, amicus curiae.

STEPHENSON, Justice.

The trial court and the Court of Appeals upheld the validity of two tax levies made by the Northern Kentucky Area Planning Commission after that organization had changed its fiscal year from a calendar year basis to July 1 to June 30. We granted discretionary review and reverse.

The Commission is a political subdivision created under authority of KRS 147.660 et seq., to perform planning functions in Kenton and Campbell Counties. The Commission...

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