Request By:
John L. Cox, Jr.
Post Office Box 276
Stanton, Kentucky 40380
Opinion
Opinion By: David L. Armstrong, Attorney General; By: John H. Gray, Assistant Attorney General
Thank you very much for your letter of January 11, 1984 which asks about the validity of a petition to decrease a library tax.
As your letter points out, KRS 173.790(3)(c) provides that a request for a decrease in tax will not have any legal effect:
if less than three (3) years passed since the certified copy of the order of Fiscal Court ordering the levy of tax was filed with the County Clerk.
In the case of Powell County, your letter states that a petition to rescind an increase in the library tax levy was filed several months after Fiscal Court had delivered the tax levy to the County Clerk. Your letter also mentions that the actual collection of the tax had already begun at the time the petition for decrease was filed with the Clerk.
It is the opinion of this Office that the Powell County petition to decrease the library tax would be invalid under KRS 173.790(3)(c), in that less than three years has passed since the County Clerk received the Fiscal Court's tax levy order.
Since your letter mentions OAG 67-234, it should be pointed out that OAG 67-234, although accurate when written, is no longer on point as to the issue raised here due to the 1972 amendment of KRS 173.790(3).
I hope that this has adequately answered your question. If not, please feel free to call.