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BARBOURVILLE v. KNOX CO. FISCAL COURT

No. 2000-CA-001220-MR.

80 S.W.3d 765 (2001)

CITY OF BARBOURVILLE, Appellant, v. KNOX COUNTY FISCAL COURT, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court August 14, 2002.

Attorney(s) appearing for the Case

Tammy S. Meade, Douglas L. McSwain, Sturgill, Turner, Barker & Moloney, P.L.L.C., Lexington, KY, Kenneth M. Boggs, Barbourville, KY., for appellant.

Jaron P. Blandford, Brent L. Caldwell McBrayer, McBrayer, McGinnis, Leslie & Kirkland, P.L.L.C, Lexington, KY, David B. Jorjani, Barbourville, KY., for appellee.

Before BARBER, GUIDUGLI and HUDDLESTON, Judges.

OPINION

HUDDLESTON, Judge:

The sole question in this appeal is the correct method that is to be used in determining a county's population under Kentucky Revised Statute (KRS) 68.197, which provides that in counties having a population of 30,000 or more, persons who pay both a county license fee and a city license fee must be allowed to credit their city license fee against their county license fee.

On October 5, 1999, the City of Barbourville...

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