Long v. Commonwealth

Plaintiffs alleged that the Kentucky Department of Revenue unlawfully collected the medical and educational debts they owed to the University of Kentucky and sought declaratory and monetary relief, including refunds of funds collected. The state argued that sovereign immunity barred plaintiffs’ claims for monetary and declaratory relief. The court held that sovereign immunity does not bar claims for purely declaratory relief or for refunds of funds that were never due to the state but bars claims for monetary relief involving funds that were due to the state – even if improperly collected. The court also held that Sections 13 and 242 of the Kentucky Constitution waive sovereign immunity for takings claims, thus reinforcing the constitutional protection of property rights and ensuring that individuals can sue the state for compensation when their property is taken.