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<br><br> <br>Page 1 of 1 <br>65.6855 Application of assessments -- Employer's duties. <br>For any development area for which increments do not include revenues from the <br>Commonwealth: <br>(1) The employees of any company choosing to locate in a development area shall be <br>subject to any assessments levied against them, and the company shall not have the <br>authority to reject an assessment. <br>(2) Each employer in the development area shall: <br>(a) Collect the assessment from its employees by deducting the assessment from <br>each paycheck of its employees; <br>(b) Promptly remit the assessment to the official charged with collecting revenues <br>in the development area; <br>(c) Make its payroll books and records available to the official charged with <br>collecting revenues in the development area at a reasonable time as specified <br>by the governing body; and <br>(d) File with the official charged with collecting revenues in the development area <br>any documentation with regard to the assessment as required by the governing <br>body. <br>Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 338, sec. 8, effective July 15, 2002. -- Created <br>2001 Ky. Acts ch. 133, sec. 4, effective June 21, 2001. <br><br>