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LIGHT v. CITY OF LOUISVILLE

Nos. 2001-CA-001310-MR, 2001-CA-001402-MR.

93 S.W.3d 696 (2002)

Eric P. LIGHT and Connie Light, on behalf of Themselves and All Others Similarly Situated, Appellants/Cross-Appellees, v. CITY OF LOUISVILLE, Kentucky; and David L. Armstrong, as Mayor of the City of Louisville, Kentucky, Appellees/Cross-Appellants.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals December 27, 2002.

Attorney(s) appearing for the Case

Timothy J. Eifler, Walter L. Sales, Kenneth L. Sales, Louisville, KY, for appellants/cross-appellees.

Thomas J. Luber, Mitzi D. Wyrick, Louisville, KY, for appellees/cross-appellants.

Before BARBER, GUDGEL, and KNOPF, Judges.

OPINION

GUDGEL, Judge.

This is an appeal and cross-appeal from an order entered by the Jefferson Circuit Court dismissing Eric P. Light and Connie Light's (appellants') action challenging a tax rate fixed by the City of Louisville (city) in levying ad valorem real property taxes. For the reasons stated hereafter, we reverse and remand for further proceedings.

The city annually levies ad valorem taxes based upon the real property assessments...

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