82.085 Rate variations in local ad valorem taxes -- Permission to have.
146 words·~1 min read·
/ky/chapter-82/82-085A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The legislative body of each consolidated local government, and of any city of any
class, may provide by ordinance, for reasonable differences in the rate of ad valorem
taxation within different areas of the same taxing district on that class of property
which includes the surface of the land. Those differences shall relate directly to
differences between nonrevenue-producing governmental services and benefits
giving the land urban character which are available in one
(1)or several areas of a
taxing district in contrast to other areas of the same taxing district in which those
services and benefits are not available.
(2)These nonrevenue-producing governmental services and benefits shall include but
not be limited to police protection, fire protection, streets, street lighting, sidewalks,
water service, and sewer facilities.
(3)This section shall be effective notwithstanding any other statute relating to the
uniformity of ad valorem tax assessment.