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DAVIESS CTY PUBLIC LIBRARY TAX. v. BOSWELL

Nos. 2004-CA-002624-MR, 2005-CA-000004-MR.

185 S.W.3d 651 (2005)

DAVIESS COUNTY PUBLIC LIBRARY TAXING DISTRICT, Appellant, v. Gary M. BOSWELL; William Kuegel; Daniel F. Ebelhar; and Charlotte Burdette, Appellees, and J. Michael Libs, Daviess County Clerk, Appellant, v. Gary M. Boswell; William Kuegel; Daniel F. Ebelhar; and Charlotte Burdette, Appellees.

Court of Appeals of Kentucky.

Rehearing Denied February 10, 2006.

Attorney(s) appearing for the Case

Allen W. Holbrook, Owensboro, KY, for appellant/Daviess County Public Library Taxing District.

Robert M. Kirtley, Owensboro, KY, for appellant/Daviess County Clerk, J. Michael Libs.

Steven S. Crone, Owensboro, KY, for appellees.

Before BARBER, BUCKINGHAM, and JOHNSON, Judges.

OPINION

BUCKINGHAM, Judge.

The Daviess County Public Library Taxing District and Daviess County Clerk J. Michael Libs appeal from an amended order and judgment of the Daviess Circuit Court instructing Libs to accept the tax protest petitions sought to be filed by the appellees and to follow the procedures set forth in KRS1 132.017. The petitions challenged the Library's increase on ad valorem property taxes that would...

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