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Statutes > Kentucky > 067C00 > 147

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</p> <p>Page 1 of 2<br /> 67C.147 Taxes and services in area of former city of the first class &#8212; Imposition of<br /> different tax rates &#8212; Urban service tax district &#8212; Modification of boundaries.<br /> (1) In order to maintain the tax structure, tax rates, or level of services in the area of the<br /> consolidated local government formerly comprising the city of the first class, the <br />legislative council of a consolidated local government may provide in the manner <br />described in this chapter for taxes and services within the area comprising the <br />former city of the first class which are different from the taxes and services which <br />are applicable in the remainder of the county. These differences may include <br />differences in tax rates upon the class of property which includes the surface of the <br />land, differences in ad valorem tax rates upon personal property, and differences in <br />tax rates upon insurance premiums.<br /> (2) Any difference in the ad valorem tax rate on the class of property which includes<br /> the surface of the land in the portion of the county formerly comprising the city of <br />the first class and in the portion of the county other than that formerly comprising <br />the city of the first class may be imposed directly by the consolidated local <br />government council. Any change in these ad valorem tax rates shall comply with <br />KRS 68.245, 132.010, 132.017, and 132.027 and shall be used for services as <br />provided by KRS 82.085.<br /> (3) If the consolidated local government council determines to provide for tax rates<br /> applicable to health insurance premiums and personal property which are different <br />in the area formerly comprising the city of the first class than the rates applicable in <br />the remainder of the county, it shall do so in the following manner. The <br />consolidated local government council shall by ordinance create a tax district to be <br />known as the &quot;urban service tax district&quot; bounded by the former boundaries of the <br />former city of the first class. The ordinance shall designate the number of members <br />of the board of this taxing district and the manner in which they shall be appointed. <br />The ordinance shall provide that the board of the taxing district shall receive the <br />income derived from the differential in tax rate applicable in the area formerly <br />comprising the city of the first class with respect to personal property, health <br />insurance premiums, or both, and shall contract with the consolidated local <br />government to pay all sums collected to the consolidated local government, in <br />return for the provision of services performed by the consolidated local government <br />within the area formerly comprising the city of the first class which services are in <br />addition to services performed by the consolidated local government in the <br />remainder of the county.<br /> (4) After the initial formation of an urban service taxing district in a consolidated local<br /> government, the boundaries of the district may be modified in the following <br />manner. The proposal to alter the boundaries of the urban service taxing district <br />within a consolidated local government may be initiated by: <br />(a) A resolution enacted by the consolidated local government describing the<br /> boundaries of the area to be added to or deleted from the taxing district and <br />duly passed and signed by the mayor not less than one hundred twenty (120) <br />days before the next regularly scheduled election day within the county; or </p> <p>Page 2 of 2<br /> (b) A petition signed by a number of qualified voters living within precincts<br /> within the area to be added to or deleted from the taxing district equal to ten <br />percent (10%) of the votes cast within each precinct in the last general election <br />for President of the United States and delivered to the clerk of the legislative <br />council more than one hundred twenty (120) days next preceding the next <br />regularly scheduled election day within the county. </p> <p>The boundaries so described in either case shall not cross precinct lines. The <br />question of whether the area bounded as described should be added to or deleted <br />from, as the case may be, the urban services taxing district shall then be placed upon <br />the ballot in the precincts in the area to be added or deleted at the next regular <br />election and the question stated on the ballot shall be so phrased that a &quot;Yes&quot; vote <br />shall be cast in favor of making the proposed change and a &quot;No&quot; vote shall be cast <br />to oppose the proposed change. If a majority of those voting in those precincts <br />support the change, then the change in the boundaries of the urban service district <br />shall be implemented.<br /> Effective: July 15, 2002 <br />History: Created 2002 Ky. Acts ch. 346, sec. 5, effective July 15, 2002. </p> <p>