2014 Kentucky Revised Statutes CHAPTER 160 - SCHOOL DISTRICTS 160.6153 Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.
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160.6153 Procedure when allocation on taxpayer's return varies from school
district boundary information provided by superintendents -- Adjustment
-- Exceptions -- Reallocation agreement.
(1)
(2)
(3)
(4)
If the department determines that the allocation among districts as submitted
by the taxpayer on the return varies from the school district boundary
information submitted to the department pursuant to KRS 160.6152, the
department shall:
(a) Make a proposed administrative adjustment to correct the erroneous
allocation going forward;
(b) Determine whether the erroneous allocation was used on prior returns
and if it was, make a proposed administrative adjustment going back a
maximum of one (1) year from the date the erroneous allocation was
discovered; and
(c) Retain taxes collected and still on hand for distribution to the impacted
districts that are related to the erroneous allocation until the proposed
administrative adjustment becomes final.
Within ten (10) days of the discovery of the erroneous allocation, the
department shall notify the taxpayer and the impacted school districts in writing
of the allocation discrepancy, including the dollar amount at issue, the
proposed administrative adjustment to be made, and the process for agreeing
to or filing an exception to the proposed administrative adjustment.
The proposed administrative adjustment shall become final upon the earlier of
the receipt by the department of written acceptance of the administrative
adjustment by all impacted school districts or the expiration of forty-five (45)
days from the date of the notice with no exception having been filed.
(a) Exceptions to the proposed administrative adjustment shall be filed with
the commissioner of the department, within forty-five (45) days from the
date of the notice, and shall include a supporting statement setting forth
the basis of the exception. A copy of any exception filed shall also be
mailed to the impacted utility services provider and any other impacted
school district.
(b) After the exception has been filed, the impacted school district may
request a conference with the department. The request shall be granted
in writing stating the time and date of the conference. Other impacted
school districts and the impacted utility services provider may also attend
any conference. Additional conferences may be held upon mutual
agreement.
(c) After considering the exceptions filed by the impacted school district,
including any information provided during any conferences, a final
administrative ruling shall be issued by the department. The final
administrative ruling shall be mailed to all impacted school districts as well
as the impacted utility services provider.
(d) The impacted school district filing the exception may request in writing a
final ruling at any time after filing exceptions and a supporting statement,
and the department shall issue the ruling within thirty (30) days after the
request is received by the department.
(e)
(5)
After a final ruling has been issued, the school district may appeal to the
Franklin Circuit Court or to the Circuit Court of the county in which the
school district is located.
The method and timing of the implementation of a final administrative ruling
that requires a reallocation of previously distributed tax receipts shall be
determined by agreement of the impacted school districts, provided that any
agreement allowing for adjustments to be made over time in the future shall not
extend beyond four (4) years.
(a) The department shall, upon request of the impacted school districts,
assist in the development of an agreement.
(b) An agreement that requires distribution changes that vary from the district
boundary information shall be provided to the department so that
distributions can be made in accordance with the agreement.
(c) If the impacted school districts fail to reach an agreement regarding the
reallocation of previously distributed tax receipts, the department shall
adjust distributions going forward for four (4) years so that at the
expiration of four (4) years, the district that should have received the
original distribution has recouped all of the funds distributed erroneously,
and the district that erroneously received the funds has repaid all of the
funds distributed erroneously.
Effective:March 6, 2006
History: Amended 2006 Ky. Acts ch. 6, sec. 22, effective March 6, 2006. -Created 2004 Ky. Acts ch. 79, sec. 7, effective July 1, 2005.
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