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CELLULAR TELEPHONE CO. v. COM. OF KY.

No. 93-CA-1372-MR.

897 S.W.2d 601 (1995)

CENTRAL KENTUCKY CELLULAR TELEPHONE COMPANY; Evansville MSA Limited Partnership; Kentucky RSA No. 1 Partnership; Cumberland Cellular Telephone Company, Inc.; and Contel Cellular of Louisville, Inc., Appellants, v. COMMONWEALTH OF KENTUCKY, REVENUE CABINET, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court May 31, 1995.

Attorney(s) appearing for the Case

Bruce F. Clark, Erica L. Horn, Stites and Harbison, Frankfort, for appellants.

Cathy Cravens Snell, Susan F. Stivers, Revenue Cabinet, Frankfort, for appellee.

Before COMBS, EMBERTON, and WILHOIT, JJ.

OPINION

WILHOIT, Judge.

This is an appeal from an order of the Franklin Circuit Court denying the appellants' motion for summary judgment and permanent injunctive relief and granting summary judgment in favor of the appellee.

The appellants have been providing cellular telephone service throughout the Commonwealth of Kentucky since 1981. Through 1990 the appellants had filed ad valorem property tax returns, in accordance with KRS 132.220,...

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