COM., FIN. AND ADMIN. v. LEXINGTON-FAYETTE

No. 2009-CA-002220-MR.

349 S.W.3d 926 (2010)

COMMONWEALTH of Kentucky FINANCE AND ADMINISTRATION CABINET DEPARTMENT OF REVENUE, Appellant, v. LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court October 19, 2011.


Attorney(s) appearing for the Case

Bethany Atkins Rice , Office of Legal Services for Revenue, Frankfort, KY, for appellant.

David J. Barberie , Leslye M. Bowman , Lexington-Fayette Urban County Government, Lexington, KY, for appellee.

Before ACREE and NICKELL, Judges; HARRIS, Senior Judge.


OPINION

HARRIS, Senior Judge:

In this case of first impression the Commonwealth of Kentucky, Finance and Administration Cabinet, Department of Revenue (Department) appeals from an opinion and order of the Franklin Circuit Court entered on October 29, 2009, which affirmed an order of the Kentucky Board of Tax Appeals rendered on September 23, 2008. In its order the Board reversed a Final Ruling which the...

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