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INLAND CONTAINER CORP. v. MASON COUNTY

98-SC-0349-DG, 98-SC-0531-DG.

6 S.W.3d 374 (1999)

INLAND CONTAINER CORPORATION n/k/a Inland Paperboard, Appellant, v. MASON COUNTY (Kentucky) Board of Education, et al., Appellees, and Revenue Cabinet, Commonwealth of Kentucky, Appellant, v. Mason County Board of Education, Inland Container Corporation, and Fleming-Mason Rural Electric Cooperative Corporation, Appellees.

Supreme Court of Kentucky.

November 18, 1999.

Attorney(s) appearing for the Case

J. Kelly Clarke, Clarke & Clarke, Maysville, Winston E. Miller, Joseph L. Ardery, Steven M. Crawford, Bridget H. Papalia, Brown, Todd & Heyburn, PLLC, Louisville, for Inland Container Corp.

D. Randall Gibson, Mark S. Fenzel, Augustus S. Herbert, Middleton & Reutlinger, Louisville, Robert G. Zweigaart, Margaret Susan Brammer, Royse, Zweigart, Kirk & Brammer, Maysville, for Mason County (Kentucky) Board of Education.

Stewart Douglas Hendrix, Kenton L. Ball, Kentucky Revenue Cabinet, Division of Legal Services, Frankfort, for Revenue Cabinet, Commonwealth of Kentucky.

Mark F. Sommer, Greenbaum Doll & McDonald PLLC, Louisville, for Amicus Curiae, Kentucky Chamber of Commerce.

Marvin W. Suit, Suit, McCarty & Price, Flemingsburg, for Fleming-Mason Rural Electric Cooperative Corporation.

LAMBERT, Chief Justice.

This Court granted discretionary review (CR 76.20) to consider whether a taxpayer is entitled to a refund or credit of local taxes paid in excess of the amount owed but where there exists no statutory authority for a refund. In order to resolve this issue, it is first necessary to review the particular factual circumstances of this case and then to determine whether these circumstances fit into the scheme of common law tax refunds.

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