Whether a state can circumvent the requirements of the Due Process Clause to provide taxpayers retroactive relief from unlawful taxes by making its decision prospective-only

QUESTIONS PRESENTED The Kentucky Court of Appeals agreed with the that the tax rates levied by the Campbell County Library District-respondent violated Kentucky law. On remand, the lower courts denied the taxpayers any relief for taxes overpaid for prior years. The Kentucky Court of Appeals held that under Kentucky law, the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution did not entitle the taxpayers to retroactive relief. The lower courts ruled on only one count of taxpayers’ multi-count complaint, ignoring all others. The questions presented are: 1) Whether a state can circumvent the requirements of the Due Process Clause to provide taxpayers retroactive relief from unlawful taxes by making its decision prospective-only. 2) Whether a state violates the Due Process Clause by refusing to rule on claims asserted in an action to recover unlawful taxes.