2013 Kentucky Revised Statutes CHAPTER 67C - RESTRUCTURE OF LOCAL GOVERNMENT IN COUNTY CONTAINING CITY OF FIRST CLASS 67C.147 Taxes and services in area of former city of the first class -- Imposition of different tax rates -- Urban service tax district -- Modification of boundaries.
Download as PDF
67C.147 Taxes and services in area of former city of the first class -Imposition of different tax rates -- Urban service tax district -Modification of boundaries.
(1)
(2)
(3)
(4)
In order to maintain the tax structure, tax rates, or level of services in the area
of the consolidated local government formerly comprising the city of the first
class, the legislative council of a consolidated local government may provide in
the manner described in this chapter for taxes and services within the area
comprising the former city of the first class which are different from the taxes
and services which are applicable in the remainder of the county. These
differences may include differences in tax rates upon the class of property
which includes the surface of the land, differences in ad valorem tax rates upon
personal property, and differences in tax rates upon insurance premiums.
Any difference in the ad valorem tax rate on the class of property which
includes the surface of the land in the portion of the county formerly comprising
the city of the first class and in the portion of the county other than that formerly
comprising the city of the first class may be imposed directly by the
consolidated local government council. Any change in these ad valorem tax
rates shall comply with KRS 68.245, 132.010, 132.017, and 132.027 and shall
be used for services as provided by KRS 82.085.
If the consolidated local government council determines to provide for tax rates
applicable to health insurance premiums and personal property which are
different in the area formerly comprising the city of the first class than the rates
applicable in the remainder of the county, it shall do so in the following manner.
The consolidated local government council shall by ordinance create a tax
district to be known as the "urban service tax district" bounded by the former
boundaries of the former city of the first class. The ordinance shall designate
the number of members of the board of this taxing district and the manner in
which they shall be appointed. The ordinance shall provide that the board of
the taxing district shall receive the income derived from the differential in tax
rate applicable in the area formerly comprising the city of the first class with
respect to personal property, health insurance premiums, or both, and shall
contract with the consolidated local government to pay all sums collected to the
consolidated local government, in return for the provision of services performed
by the consolidated local government within the area formerly comprising the
city of the first class which services are in addition to services performed by the
consolidated local government in the remainder of the county.
After the initial formation of an urban service taxing district in a consolidated
local government, the boundaries of the district may be modified in the
following manner. The proposal to alter the boundaries of the urban service
taxing district within a consolidated local government may be initiated by:
(a) A resolution enacted by the consolidated local government describing the
boundaries of the area to be added to or deleted from the taxing district
and duly passed and signed by the mayor not less than one hundred
twenty (120) days before the next regularly scheduled election day within
the county; or
(b) A petition signed by a number of qualified voters living within precincts
within the area to be added to or deleted from the taxing district equal to
ten percent (10%) of the votes cast within each precinct in the last general
election for President of the United States and delivered to the clerk of the
legislative council more than one hundred twenty (120) days next
preceding the next regularly scheduled election day within the county.
The boundaries so described in either case shall not cross precinct lines. The
question of whether the area bounded as described should be added to or
deleted from, as the case may be, the urban services taxing district shall then
be placed upon the ballot in the precincts in the area to be added or deleted at
the next regular election and the question stated on the ballot shall be so
phrased that a "Yes" vote shall be cast in favor of making the proposed change
and a "No" vote shall be cast to oppose the proposed change. If a majority of
those voting in those precincts support the change, then the change in the
boundaries of the urban service district shall be implemented.
Effective:July 15, 2002
History: Created 2002 Ky. Acts ch. 346, sec. 5, effective July 15, 2002.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.