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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.

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Download pdfLoading PDF... var pdf_url = 'http://law.justia.com/codes/kentucky/2009/067C00/pdf/147.pdf'; $(document).ready(function() { var embedwindow = $("#embed_document"); if ($.browser.msie){ embedwindow.html(''); } else { embedwindow.html(''); } }); Page 1 of 2 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)In order to maintain the tax structure, tax rates, or level of services in the area of the consolidatedlocalgovernmentformerlycomprisingthecityofthefirstclass,the legislative council of a consolidated localgovernmentmay provide in the manner describedinthischapterfortaxesandserviceswithintheareacomprisingthe former city of the first class which are different from the taxes and services which areapplicableintheremainderofthecounty.Thesedifferencesmayinclude 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. (2)Any difference inthe ad valoremtax 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 thecityofthefirstclassmaybeimposeddirectlybytheconsolidatedlocal governmentcouncil.Anychangeintheseadvaloremtaxratesshallcomplywith KRS68.245,132.010,132.017,and132.027andshallbeusedforservicesas provided by KRS 82.085. (3)Iftheconsolidatedlocalgovernmentcouncildeterminestoprovidefortaxrates 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 theremainderofthecounty,itshalldosointhefollowingmanner.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. Theordinanceshallprovidethattheboardofthetaxingdistrictshallreceivethe incomederivedfromthedifferentialintaxrateapplicableintheareaformerly comprisingthecityofthefirstclasswithrespecttopersonalproperty,health insurancepremiums,orboth,andshallcontractwiththeconsolidatedlocal governmenttopayallsumscollectedtotheconsolidatedlocalgovernment,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 additiontoservicesperformedbytheconsolidatedlocalgovernmentinthe remainder of the county. (4)After the initial formation of an urban service taxing district in a consolidated local government,theboundariesofthedistrictmaybemodifiedinthefollowing manner.Theproposaltoaltertheboundariesoftheurbanservicetaxingdistrict within a consolidated local government may be initiated by: (a)Aresolutionenactedbytheconsolidatedlocalgovernmentdescribingthe 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 Page 2 of 2 (b)Apetitionsignedbyanumberofqualifiedvoterslivingwithinprecincts 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 councilmorethanonehundredtwenty(120)daysnextprecedingthenext regularly scheduled election day within the county. Theboundariessodescribedineithercaseshallnotcrossprecinctlines.The questionofwhethertheareaboundedasdescribedshouldbeaddedtoordeleted from, as the case may be, the urban services taxing district shall then be placed upon theballotintheprecinctsintheareatobeaddedordeletedatthenextregular 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 toopposetheproposedchange.Ifamajorityofthosevotinginthoseprecincts 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.
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    Page 1 of 2 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) 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. (2) 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. (3) 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. (4) 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 Page 2 of 2 (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.

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