Kentucky Court of Appeals Finds Fact Issue on Improper Use of Taxpayer Fees

The Kentucky Court of Appeals affirmed in part, reversed in part, and remanded a case alleging improper use of sanitation fees. The taxpayer challenged city officials who collected excess sanitation fees. The surplus was placed in the City’s general fund and spent on other City expenses. The taxpayer was found to have stated a valid claim against the city officials who were not absolutely liable if they could prove that the excess sanitation funds were spent on valid City obligations. The Court of Appeals found no evidence that the city officials acted maliciously or with a corrupt motive in expending ...