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COOKSEY BROS. DISP. CO. v. BOYD COUNTY

No. 97-CA-0400-MR.

973 S.W.2d 64 (1997)

COOKSEY BROTHERS DISPOSAL COMPANY, INC., Appellant, v. BOYD COUNTY, Kentucky, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court May 13, 1998.

Attorney(s) appearing for the Case

Ernest M. Pitt, Jr., Ashland, J. David Smith, Jr., Douglas P. Romaine, Lizbeth Ann Tully, Lexington, for Appellant.

Daniel King, III, Asst. Boyd County Attorney, Catlettsburg, Cathy Cravens Snell, Division of Legal Services, Frankfort, for Appellee.

Before BUCKINGHAM, GUIDUGLI and JOHNSON, JJ.

OPINION

BUCKINGHAM, Judge.

Cooksey Brothers Disposal Company, Inc., (Cooksey) appeals from a summary judgment in favor of Boyd County, Kentucky (Boyd County), in an action to collect unpaid public service corporation taxes. For the reasons set forth hereinafter, we affirm.

Boyd County filed suit against Cooksey alleging that Cooksey failed to pay local franchise taxes under Kentucky Revised Statute (KRS) 136.120. Cooksey answered and counterclaimed...

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