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FARMERS NAT. BANK v. COM., DEPT. OF REVENUE

NO. 2013-CA-000001-MR.

486 S.W.3d 872 (2015)

FARMERS NATIONAL BANK; First State Financial, Inc.; Kentucky Bankers Association, Appellants v. COMMONWEALTH of Kentucky, DEPARTMENT OF REVENUE; Michael O'Connell, Jefferson County Attorney; Barbara Holsclar, Jefferson County Clerk; John Aubrey, Jefferson County Sheriff, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court April 27, 2016.

Attorney(s) appearing for the Case

Oral Argument and Briefs for Appellant: M. Thurman Senn , Louisville, Kentucky.

Briefs for Appellant: John T. McGarvey , J. Morgan McGarvey , Louisville, Kentucky.

Oral Argument and Brief for Appellee, Commonwealth of Kentucky, Department of Revenue: Bethany Atkins Rice , Office of General Counsel, Frankfort, Kentucky.

Oral Argument for Appellees, Michael O'Connell, Jefferson County Attorney; Barbara Holsclar, Jefferson County Clerk; John Aubrey, Jefferson County Sheriff: William P. O'Brien , Louisville, Kentucky.

Brief for Appellees, Michael O'Connell, Jefferson County Attorney; Barbara Holsclar, Jefferson County Clerk; John Aubrey, Jefferson County Sheriff: N. Scott Lilly , Terri Geraghty , Assistant Jefferson County Attorneys, Louisville, Kentucky.

BEFORE: ACREE, CHIEF JUDGE; TAYLOR AND VANMETER, JUDGES.

OPINION

Appellants, Kentucky banks and the trade association to which they belong (the Banks), appeal from the Franklin Circuit Court's November 29, 2012 order granting summary judgment in favor of Appellees, the Commonwealth of Kentucky Department of Revenue and various Jefferson County officials (the Department...

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