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  5. 681 S.W.2d 429 (1984)
 

CALLOWAY BD. OF ED. v. MURRAY IND. BD. OF ED.

681 S.W.2d 429 (1984)

BOARD OF EDUCATION OF CALLOWAY COUNTY, Kentucky, Appellant, v. INDEPENDENT BOARD OF EDUCATION OF MURRAY, Kentucky, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied June 29, 1984.

Discretionary Review Denied by Supreme Court January 9, 1985.

Attorney(s) appearing for the Case

Ben B. Fowler, Stites & Harbison, Frankfort, Donald A. Jones, Murray, for appellant.

William Donald Overbey, Overbey & Overbey, Murray, for appellee.

Before REYNOLDS and WILHOIT, JJ., and B.R. PAXTON, Special Judge.

WILHOIT, Judge.

This appeal arises from a judgment of the Calloway Circuit Court declaring that the appellee, the Independent Board of Education of Murray, has the statutory right to levy and receive all utility gross receipts taxes generated within its own district without any claim by the appellant, the Board of Education of Calloway County. The issue is whether KRS 160.593 and 160.644 allow the appellee to act as a separate taxing district if it had previously...

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