Full Text of Commonwealth of Kentucky Court of Appeals Decision: Library Tax

8/9/2019 Full Text of Commonwealth of Kentucky Court of Appeals Decision: Library Tax

1/22

RENDERED: MARCH 20, 2015; 10:00 A.M.TO BE PUBLISHED

Commonwealth of Kentucky

Court of Appeals

NO. 2013-CA-000883-MR

CAMPBELL COUNTY LIBRARYBOARD OF TRUSTEES APPELLANT

APPEAL FROM CAMPBELL CIRCUIT COURTv. HONORABLE ULIE REINHARDT !ARD, UD"E

ACTION NO. 12-CI-0008#

CHARLIE COLEMAN;OHN P. ROTH; ANDERI$ HERMES APPELLEES

AND NO. 2013-CA-0008%&-MR AND

NO. 2013-CA-001010-MR

$ENTON COUNTY LIBRARYBOARD OF TRUSTEES APPELLANT'CROSS-APPELLEE

APPEAL AND CROSS-APPEAL FROM $ENTON CIRCUIT COURT

v. HONORABLE PATRICIA M. SUMME, UD"EACTION NO. 12-CI-001%8

"ARTH $UHNHEIN APPELLEE'CROSS-APPELLANT


2/22

OPINIONRE(ERSIN" AND REMANDIN"

APPEAL NOS. 2013-CA-000883-MR AND 2013-CA-0008%&-MR AND AFFIRMIN" CROSS-APPEAL NO. 2013-CA-001010-MR

)) )) )) )) ))

BEFORE: NIC$ELL, TAYLOR, AND THOMPSON, UD"ES.

TAYLOR, UD"E: A* + +/ *+ /+4*4 66 79 * C96 /4

$/*/ C++* C* + * 6+ ++ +/ $/*99/= 74

* H B+ &&? 6/* * * 6v++/ 7 $RS 1%3.%#0.

T C96 C/*= L+= B4 7 T* >C96 B4?

+/ A66 N. 2013-CA-000883-MR 79 M= 13, 2013, O4 7 *

C96 C++* C* 4+/ ** $RS 1%3.%#0 /*4 /= +/ +/ * 4

v9 * * +964 = * C96 B4. T $/*/ C/*= L+=

B4 7 T* >$/*/ B4? +/ A66 N. 2013-CA-0008%&-MR /4

"* $/+/ +/ C-A66 N. 2013-CA-001010-MR 79 / A6+ 11,

2013, S99= 49/* 7 * $/*/ C++* C* /4+/ ** $RS

1%3.%#0 /*4 /= +/ +/ * 4 v9 * * +964 = * $/*/

B4. F * / **4, v /4 9/4 A66 N. 2013-CA-

000883-MR /4 2013-CA-0008%&-MR /4 77+9 C-A66 N. 2013-CA-

001010-MR.

BAC$"ROUND CAMPBELL COUNTY

-2-


3/22

I/ 1#%8, * C96 C/*= L+= *4 = 6*+*+/ 7 *

v* 6+ += 4+*+* 6/* * $RS 1%3.%10 1%3.800. I/

4/ +* $RS 1%3.%20, * 6*+*+/ +/4 = 9 */ 51 6/* 7

C96 C/*= v* v*4 +/ * * / *+/, /4 * 6*+*+/

7+4 +* * C96 C/*= F+ C*. T 6*+*+/ * 7* / 4

v9 * * 7 0.30 6 */4 4 7 4 66*= v

7/4+/ 7 * C96 C/*= L+= D+*+*. S+/ ** *+9, * C96

C/*= L+= D+*+*@ 4 v9 * * / *4 6/* * *

6v++/ 7 $RS 132.023, /4 +/ 2011 * * * 0.&5% 6 */4

4 7 v.

O/ /= 1#, 2012, C+ C9/, / P. R*, /4 E+<

H9 >*+v= 74 * 66'*6=?, /4/ +/

C96 C/*=, 7+4 4*= 49/* *+/ +/* * C96 B4


4/22

66'*6= * 7/4 7 Gv6+4 4 v9 * *4 =

* C96 B4. C/v=, * C96 B4 9+/*+/4 ** * 4

v9 * * *= 4 6/* * $RS 132.023 /4 **

66'*6= /* /*+*4 * +7.

B* 6*+ 7+4 9*+/ 7 99= 49/* 6/ * +

7 * $RS 132.023 $RS 1%3.%#0 /*4 * 4 v9 * *. B=

4 /*+/ 99= 49/* /*4 A6+ 1, 2013, * ++* * 4 **

$RS 1%3.%#0 /*4 * 9 6+7+ ***. T * **4:

! * *** +/ 66/* /7+*, /4 *+

+//+*/+ //* /+4, G* / /*+/+/6 /4 6+*+v / *+/ * * 6*+* 4 *$=. A66. 1#8#?. Mv, +*+ * C*@ 4*= * 9/+ * * +v77* * * ***. Allen v. McClendon, #% S.!.241 >$=. 1##8?. $RS 1%3.%#0 6+7+= 7 * *G6+ 4 v9 * * 7 * 9+/*// /46*+/ 7 6+ += 4+*+*. $RS 132.023 /4$RS 132.010 7 /= * *+/ 4+*+*. S+/$RS 1%3.%#0 6+7+= 44 * 64 7+/+/ 4+/ * L+= T R*, +* 9*/* v * / 6v++/ 7 $RS C6* 132.T+ +/*6**+/ +v 77* * * *** /4

6v/* $RS 1%3.%#0 79 +/ 9/+/.

U6/ 9*+/ 7 * C96 B4, * ++* * 4+/*4 * A6+ 1, 2013,

99= 49/* 7+/ /4 66 6 $/*CR? 5&.02, = 4 /*4 M= 13, 2013. T C96 C++* C* 66

74.

BAC$"ROUND $ENTON COUNTY

-&-


5/22

I/ 1#%, * $/*/ C/*= P+ L+= *4 = 6*+*+/ 7

* v* 6+ += 4+*+* 6/* * $RS 1%3.%10 1%3.800. I/

4/ +* $RS 1%3.%20, * 6*+*+/ +/4 = 9 */ 51 6/* 7

$/*/ C/*= v* v*4 +/ * * / *+/, /4 * 6*+*+/

7+4 +* * $/*/ C/*= F+ C*. T 6*+*+/ * 7* / 4 v9

* * 7 0.0 6 */4 4 7 4 66*= v 7/4+/ 7 *

$/*/ C/*= L+= D+*+*. S+/ 1#%#, * $/*/ C/*= L+= D+*+*@

4 v9 * * / *4 6/* * $RS 132.023, /4 +/ 2011 *

4 v9 * * 4 +/4 * 66+9*= 1.13 6 */4 4 7

4 66*= v.

O/ /= 20, 2012, "* $/+/ /4 G* +9+= +**4,

>*+v= 74 * 66'*6=? 66*= / +/ $/*/

C/*=, 7+4 4*= 49/* *+/ +/* * $/*/ B4


6/22

C/v=, * $/*/ B4 9+/*+/4 ** * 4 v9 * *

*= 4 6/* * $RS 132.023 /4 ** $/+/ /* /*+*4 *

+7.

B* 6*+ 7+4 9*+/ 7 99= 49/*. I/ +* 99=

49/*, * ++* * /44 ** $RS 1%3.%#0 /*4 * 9

6+7+ *** //+/ +96+*+/ 7 / 4 v9 * * /4 ** *

$/*/ B4 +966= +4 6/ $RS 132.023 * +/ * 4 v9 *

*. Hv, * ++* * 4/+4 $/+/ 7/4 7 Gv6+4 4

v9 * 79 * $/*/ C/*= L+= D+*+*. T * 4+/*4 *

99= 49/* 7+/ /4 66 6 CR 5&.02. T $/*/ C++*

C* 66 /4 -66 74.

STANDARD OF RE(IE!

S99= 49/* + 666+* * +* / 9*+ +

7 7* /4 9v/* + /*+*4 * 49/* 9** 7 . CR 5; Steelvest,

Inc. v. Scansteel Service Center, Inc., 80% S.!.24 &% >$=. 1##1?. Hv, *

7* +/ * /* +/ 4+6*. A4+/=, *+/ 7 * 66

$=. A66. 200&?. ! *

--


7/22

v+ * +/ de novo. See ! "nter#rises Contracting Cor#. v.

$o%isville and &efferson Co%nty, 1%& S.!.34 &&0 >$=. 2005?.

ANALYSIS

! +/ /=+ = v++/ * v/* +*+v +*=

// * *+/ /4 7/4+/ 7 += *+/ 4+*+* 794 = 6*+*+/ +/

$/*


8/22

B 7 * '%ssman 4++/, 66*= / +/ $/*$=. 1#8#?.

U/4 $RS 132.023,1 *+/ 4+*+* 4 /* +96 4 v9

* +/ 7 * G96/*+/ * *:

>1? N*+**/4+/ /= ***= 6v++/ * */*=, 7 1# /4 7 J/* =, / *+/4+*+*, * */ * **, /*+, 4+*+*,/4 +*+, v= * * + 4 *96/*+/ * * 47+/4 +/ $RS 132.010.

A/4, * 96/*+/ * * 47+/4 :

>? GC96/*+/ * * 9/ * * +,/44 * * /* + /-*/* 7 / /* 6 //44 4 7 4 v /4 66+4 * * 1#9/* 7 * 66*= * * **+/ = *+/4+*+* 7 * 1#5 * =, 64 / 9/* 7v/ 66+9*= J * ** 644 +/ 1#5.

$RS 132.010>?.2

T7*, +/ 1#%2, $RS 132.010>? /4 $RS 132.&25 9/44

* 69+* +/ +/ v/ 4 6/ +/7*+/ 7 4 66*= v

1 ! J* * v+/ 7 $/*$RS? 132.023 77*+v D9 1,1#5.

2 ! J* * v+/ 7 $RS 132.010 77*+v D9 1, 1#5.

-8-


9/22

/* 9/* *. $RS 132.010>?. See 'ose, %#0 S.!.24 18. B= *+

9/49/*, v/ 79 4 v9 * +/4 6/4+/= *

+/ +/ 66*= v 9/*.

T 1#%2 9/49/* 4 * 49*+ /4 /6*4 +/ +/ 4

v9 *, * "/ A9= +/ 9/44 $RS C6* 132 =

6+ +/ +/ 1#%#. I/ * 6+ +/, * "/ A9= 9v4

+/7*+/= 66*= v +/ 79 * *+/ 7 * 96/*+/ *

*. U/4 * 1#%# 9/49/*, 99/= 74 * H B+ &&, *+/

4+*+* 4 +/ v/ 79 * = & 6/* 6 = v *

96/*+/ * * +** *++/ 6+ v* 7/49. T

66+ 6v++/ 7 $RS 132.0233 4:

>&?>? T* 6*+/ 7 * * v+4 = / *+/ 7 * 4+*+*, * */ * **, /*+, 4+*+*,+*+ /4 /-/*= v/9/* + + 64v/ 79 66*=, +v 7 v/ 79/ 66*=, 9 */ 7 6/* >&? v *9/* 7 v/ 644 = * 96/*+/ ** 47+/4 +/ $RS 132.010 79 66*= * * v* /+4*+/ = * *+/4+*+*, * 9= , 6v+44 7 +/S*+/ 8 7 *+ A*, /4 4v*+4 6v+447 +/ 66 >? 7 *+ *+/.

U/4 $RS 132.023>&?>?, *+/ 4+*+* 4 +/ v/ 79 4

v9 * 6 * & 6/* +** *++/ /+4*+/ = * *+/

4+*+* v* .

3 ! J* * v+/ 7 $RS 132.023>&?>? 77*+v / F= 13, 1#%#; 6/*=, *+*+/ + 4+7+4 * $RS 132.023>3?>?.

-#-


10/22

I/ 1#8&, * "/ A9= /*4 $RS 5.180 5.1#0 /*+*4

GT+/ D+*+*. U/4 * ***= 6v++/, * L+* * 7*

/+79 64 7 * *+/ 7 *+/ 4+*+*. S6+7+=, $RS 5.182

** G6* *+ 6v+44 = ** , * 9*4 7 *+/

*+/ 4+*+* +/ 4/ +* * 6v++/ 7 $RS 5.180 5.1#0.

S+9*/=, * ***= 6v++/ *+/ * 79*+/ 7 += 4+*+* =

6*+*+/ 9/44.& I/ 6*+, * 64 7 *+/ +=

4+*+* = 6*+*+/ 4*4 79 $RS 1%3.%20. A/4, $RS 1%3.%20

9/44 * 6v+4 ** += G4+*+* /+4 6/* * * 6v++/ 7

*+ *+/ 6+ * = 13, 1#8&, v/4 = * 6v++/ 7 $RS

1%3.%10 * 1%3.800.5 Hv, 7 H B+ 3, 4+7+4 * $RS 5.1#0,

6v+44 ** * 6v++/ 7 H B+ 3 G /* /*4 +9+*+/

/+/ * 6 /+*+/ 7 *+/ 4+*+* *4 6+ * = 13,

1#8&. A * 7 * 1#8& 9/49/*, += 4+*+* / /

794 = 6*+*+/ /4 $RS 1%3.%20.

! 6 * *+ * 7 /=+ * /* ** * 6*+ +/ *

v 4/ 9* * /4 **/4+/ /=+ +/ * 6/**+/ 7

*+ 6*+v 6+*+/ /4 * 99/44. T+ C* + 6/*4

& T *+/ 7 $RS C6* 5 /4 9/49/* * $RS C6* 1%3 +/44 +/ HB+ 3 >1#8& $=. A* C. 100? +/ * 1#8& +*+/.

5 T $/*/ C/*= L+= D+*+* 794 = 6*+*+/ +/ 1#%, /4 * C96 C/*=L+= D+*+* 794 = 6*+*+/ +/ 1#%8; *, * 9 +*+/ * 9+* 7 $RS1%3.%10 1%3.800.

-10-


11/22

+* +*+v J/4= 7 + * +* 6+v *+*= / *

+4 7 * + * 66* * 6*+@ 6*+v 6+*+/.

F 96, * $/*/ /4 C96 B4 6*= /* ** +/

* 6 7 H B+ && +/ 1#%#, += 4+*+* +/ $/*


12/22

A // * A**/= "/ 6+/+/ +4 6/ =

66'*6=, * 6+/+/ 6+v * *+/= /* +/4+/

64/* / *+ C*. *or( v. Commonwealth, 815 S.!.24 &15 >$=. A66.

1##1?. A44+*+/=, +/ 4 * H B+ 3 /4 * 1#8& A9/49/* * $RS

C6* 1%3, 9+/47, 6v+= /*4 +/ *+ 6+/+/, ** +/ *

9 +*+/, * "/ A9= 64 7 H B+ 3, + +

/7+*+/ ***= 6v++/ ** = ** ** *+/ 4+*+*, +

4 +/4 += 4+*+*, *4 6+ * = 13, 1#8&, 4 /* v *+

+*+/ 6 /+*+/ 77*4 = H B+ 3. See $RS 5.1#0.

T + / 4+6* +/ *+ ** $RS 132.023 /4 $RS 1%3.%#0,

/ *+ 7, +/ /7+*. A* * +< 7 +/ 4 7 4++ *+v+9, *+

C* 9* / 4*9+/ + ***= 6v++/ /*, +/ * */*+v,

4*9+/ * * *** / 9/+4 ** /4 66+4 * *

+ +4 +/ * . T +96= + 4/ * / 7 ***=

/**+/.

I/ /*+/ ***, * $/*


13/22

*** * /*4 /4 * 9/+4 +* *4 ***.

Id.

T 9/+*+/ 7 *** $=. 1#55?.

$RS 1%3.%#0 +/+*+= 64 +/ 1#& /4 +/44 +/

***= *+/ /*+*4 GL+= D+*+* F94 = P*+*+/. U6/ +* 6,

* + +** 4* ** * "/ A9= +/*/44 $RS 1%3.%#0 * =

*++4 * +/ * 4 v9 * * 7 += 4+*+* 794 = 6*+*+/.

S/ *7* +/ 1#5, * S69 C* /44 '%ssman, 3#1 S.!.24 #&.

B 7 '%ssman, 3#1 S.!.24 #&, 4 v9 * * 4 49*+=

+/ 66*= * v4 * 100 6/* 7 +* 7+ v. I*

+ v+ ** '%ssman, 3#1 S.!.24 #&, 4 v +/4 4 v9

+= * . I/ 4 * 6v/* +/ +/ 4 v9 *, *

"/ A9=, v+ / *4+/= +/, 64 $RS C6* 132 +/ 1#5.

A/4, $RS 132.023 6+7+= 664 * 4 v9 * * +964 = *+/

-13-


14/22

4+*+* * * 96/*+/ * *. A* ** *+9, +* * +*+v 66 7

$RS C6* 132 * /* * 49*+ +/ +/ 4 v9 * 6+6+**4

= '%ssman, 3#1 S.!.24 #&. S*= *7* +/ 1#, $/*


15/22

"/ A9=, /4*4 ** += 4+*+* 77*4 = *

6v++/ 7 H B+ && /4 644 4+/= */ +/ 1#%#.

T, * += 4+*+* 794 = 6*+*+/, +/*6* $RS

132.023>1? /= 6*+/ * 6 * 4 v9 * * 7 +4 +=

4+*+* * * 96/*+/ * *. A/4, $RS 132.023>3?>?, 79= $RS

132.023>&?>?, 69+* / +/ 7 6 * & 6/* v * v/ 644

= * 96/*+/ * *. A += *+/ 4+*+* 794 = 6*+*+/ 9= *

* 4 v9 * * = * * 96/*+/ * * * * **

4 6 * & 6/* +/ +/ v/ v * 96/*+/ * *

69+**4 /4 $RS 132.023.

Hv, /++*+/ 7 * *** 4 /* /4 . !

/* $RS 1%3.%#0 * /9+*/*= 66+ 9*4 v+ *

+= *+/ 4+*+* 3?, * 64 7$RS 1%3.%#0 *+4, /4 * +/ 9* 66v4 = 6*+*+/ 7 * v*.

-15-


16/22

I/ 9, 4 ** $RS 132.023 /4 $RS 1%3.%#0 *

66+ * 4 v9 *+/ * 7 += *+/ 4+*+* 794 = 6*+*+/

/4 $RS 1%3.%20 /4 / 9/+= +/*6*4 * 969/*

*. $RS 132.023 /= /* * 4 v9 * * 4 =

+= *+/ 4+*+* 794 = 6*+*+/; v, $RS 1%3.%#0 + *+4 +7 *

+= 1?

/4 >3?. O /**+/ 7 $RS 132.023 /4 $RS 1%3.%#0 +v 77* * *

*** /4 / * +v * "/ A9= +/*/44. T

66'*6= 9/*, +4 6/ = * ++* * , ** *

1#8& 9/49/* * $RS C6* 1%3 7* +*+v +/*/* * * /*= 7

+= 4+*+* *4 = 6*+*+/, + = 7*4 = $RS 5.1#0, 64

+/ 1#8&. T 7 * +* +/*6**+/ 7 * 1#8& +*+/ *4 =

66'*6= 4 /* 96*+ +* * * /4 66 7 *

/*+ +*+v 9 7 *+/ 4+*+*, 6+= // +=

4+*+*. A/4, * "/ A9=@ +/ / *+ + +/ 1#8& **

/+/ +/ * 9/+*+/ 7 * ***. S+/ *+ C*

/44 ** * *** / 9/+4 **4, * + / /+*= +/

44+/ * 6*+@ 9/* 4+/ + + * 9 6+7+ ***

v * 9 96/+v ***.

F+/=, +/ * / 7 /= +*+v *+/ v * 6* *+*=-

6 = ** 4 * 6+/+/ *4=, 9+/44 = 79 C+7

-1-


17/22

*+ P9 ** G/ + +4 /4 4/, 99/ / 9* /*

*/ +/ * 7 * . Cantrell v. -y. 0nem#loyment Ins. Comm1n, &50

S.!.24 235, 23% >$=. 1#%0?. C+7 *+ P9 99 7 *

$/*$=. 1#%8?. I/ Wayne, * S69 C* 444 /4 **< / *

/*+**+/+*= 7 * 6v++/ 7 $RS C6* 1%3 6*+/ * * 6*+*+/

9*4 7 79+/ 6+ += 4+*+* +/ $/*


18/22

+/*/*, +v * *+9* 7 ***= / + +/ * "/

A9=, /* * *.

A4+/=, 4 ** * C96 /4 $/*/ C++* C*

4 9** 7 = /4+/ ** $RS 132.023 +/66+ *

+= 4+*+* 794 = 6*+*+/ /4 4 = /4+/ * 6*+v 99=

49/* /4+/. ! 4 ** $RS 132.023 /4 $RS 1%3.%#0 *

66+ * += 4+*+* 794 = 6*+*+/ /4 / 9/+4 +/ *+

66+*+/ * * +/ *+ O6+/+/.

F * 7+/ /, A66 N. 2013-CA-000883-MR /4

2013-CA-0008%&-MR v4 /4 9/44 7 64+/ /+*/* +*

*+ O6+/+/, /4 C-A66 N. 2013-CA-001010-MR + 77+94 +/

9*.

ALL CONCUR.

-18-


19/22

BRIEFS FOR APPELLANT,CAMPBELL COUNTY LIBRARYBOARD OF TRUSTEES:

77= C. M/4L+ D. $=Cv+/*/, $/*


20/22

PUBLIC LIBRARY ASSOCIATION;FRIENDS OF $ENTUC$YPUBLIC LIBRARIES, INC.;"ENERAL FEDERATION OF!OMEN@S CLUBS $ENTUC$Y;AND AMERICAN LIBRARYASSOCIATION:

S= ". S/=4 L+v+, $/*


21/22

BRIEFS FOR APPELLANT'CROSS-APPELLEE, $ENTON COUNTYLIBRARY BOARD OF TRUSTEES:

M+ !. H


22/22

ORAL AR"UMENT FOR ORAL AR"UMENT FORAPPELLANT'CROSS-APPELLEE, APPELLEE'CROSS-APPELLANT,$ENTON COUNTY "ARTH $UHNHEIN:LIBRARY BOARD OF TRUSTEES:

B/4/ N. (

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Full Text of Commonwealth of Kentucky Court of Appeals Decision: Library Tax