67C.123 Continued existence of tax structure, tax rates, and level of services --

262 words·~1 min read·/ky/67c-123

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Certificate of delinquency on taxes owed city of the first class -- Continued

effect of existing contracts, bonds, franchises, and other obligations --

Resolution of conflicts.

(1)The tax structure, tax rates, and level of services in effect in the city of the first class

and its county upon the adoption of a consolidated local government shall remain in

effect after the adoption of the consolidated local government and shall remain the

same until changed by the newly elected consolidated local government council.

(2)All delinquent taxes of the former city of a first class in a consolidated local

government shall be filed with the county clerk and shall be known as certificates of

delinquency or personal property certificates of delinquency and shall be governed

by the procedures set out in KRS Chapter 134, except that the certificates of

delinquency and personal property certificates of delinquency on tax bills of the

former city of the first class may be paid or purchased directly from the clerk under

KRS 134.126 and 134.127.

(3)Notwithstanding the provisions of KRS 67C.115(2), all contracts, bonds, franchises,

and other obligations of the city of the first class and of the county in existence on

the effective date of a consolidated local government shall continue in force and

effect as obligations of the consolidated local government and the consolidated

local government shall succeed to all rights and entitlements thereunder. All

conflicts in the provisions of the contracts, bonds, franchises, or other obligations

shall be resolved in a manner that does not impair the rights of any parties thereto.