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CAMPBELL CNTY. LIBRARY BD. v. COLEMAN

NO. 2013-CA-000883-MR, NO. 2013-CA-000874-MR, NO. 2013-CA-001010-MR.

475 S.W.3d 40 (2015)

CAMPBELL COUNTY LIBRARY BOARD OF TRUSTEES, Appellant v. Charlie COLEMAN; John P. Roth; and Erik Hermes, Appellees and Kenton County Library Board of Trustees, Appellant/Cross-Appellee v. Garth Kuhnhein, Appellee/Cross-Appellant.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court December 10, 2015

Attorney(s) appearing for the Case

Briefs for Appellant, Campbell County Library Board of Trustees: Jeffrey C. Mando (argued), Louis D. Kelly , Covington, Kentucky.

Amici Curiae Brief for Kentucky Library Association; Kentucky Public Library Association; Friends of Kentucky Public Libraries, Inc.; General Federation of Women's Clubs Kentucky; and American Library Association: Mark R. Overstreet , Frankfort, Kentucky, Sheryl G. Snyder (argued), Chongyang Ge, Louisville, Kentucky, Virginia Hamilton Snell , Louisville, Kentucky.

Briefs for Appellees, Charlie Coleman , John P. Roth and Erik Hermes : Timothy J. Eifler , Stephen A. Sherman , Louisville, Kentucky, Brandon N. Voelker (argued), Cold Spring, Kentucky, Erica L. Horn , Sara J. Bishop , Lexington, Kentucky.

Briefs for Appellee/Cross-Appellant, Garth Kuhnhein : Timothy J. Eifler , Stephen A. Sherman , Louisville, Kentucky, Brandon N. Voelker (argued), Cold Spring, Kentucky, Erica L. Horn , Sarah J. Bishop , Lexington, Kentucky.

Briefs for Appellant/Cross-Appellee, Kenton County Library Board of Trustees: Michael W. Hawkins (argued), Cincinnati, Ohio, Mary Ann Stewart , Covington, Kentucky.

BEFORE: NICKELL, TAYLOR, AND THOMPSON, JUDGES.

OPINION

At issue in this consolidated appeal from the Campbell and Kenton Circuit Courts is whether public libraries in Kentucky, created by petition pursuant to Kentucky Revised Statutes (KRS) 173.710 et seq., may assess the library's ad valorem tax rate in accordance with KRS 132.023 (commonly referred to...

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