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CITY OF BROMLEY v. SMITH

No. 2003-SC-0141-DG, 2003-SC-0144-DG.

149 S.W.3d 403 (2004)

CITY OF BROMLEY; James Miller, Mayor of the City of Bromley; and Janet M. Gardiner, City Clerk of the City of Bromley Appellants/Cross-Appellees, v. Gail SMITH and Wichmann & Schaffer, Appellee/Cross-Appellants.

Supreme Court of Kentucky.

November 18, 2004.

Attorney(s) appearing for the Case

Robert T. Watson, Landrum & Shouse, LLP, Louisville, Robert K. Vocke, Covington, Counsel for Appellants/Cross-Appellees.

Frank A. Wichmann, Wichmann & Schaffer, Erlanger, Counsel for Appellees/Cross-Appellants.

Timothy J. Eifler, Walter L. Sales, Ogden Newell & Welch PLLC, Kenneth L. Sales, Sales Tillman & Wallbaum, Louisville, Counsel for Amici Curiae, Eric and Connie Light.

Thomas J. Luber, Mitzi D. Wyrick, Wyatt, Tarrant & Combs, Louisville, Metro Louisville/Jefferson County Gov't and Kentucky League of Cities.

WINTERSHEIMER, Justice.

This appeal and cross-appeal are from an opinion of the Court of Appeals that affirmed that part of a judgment of the Kenton Circuit Court which found the City of Bromley had passed an unconstitutional tax on property owners and denied the request by Smith for a certification of a class for refund purposes.

The Court of Appeals, however, reversed that part of the judgment that found the tax to be illegal as it concerned mobile homeowners...

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