81A.070 Property tax in annexed area.
89 words·~1 min read·
/ky/chapter-81a/81a-070A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)A city of the first class shall tax property within the annexed area only in such
amount as is commensurate with city services or facilities actually made available to
the residents or property of the affected area including continuation of services
provided prior to annexation.
(2)If services available from the city have been provided prior to annexation from
another source in the annexed area, the city shall not tax for such services unless
they are actually provided by the city as a lawful replacement for existing services.