67.938 Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.
<br><br> <br>Page 1 of 1 <br>67.938 Continuation of tax structures and rates and service levels after unification <br>-- Imposition of different tax rates within territory -- Certificates of <br>delinquency. <br>(1) The tax structure, tax rates, and level of services in effect in the county and in each <br>of the participating cities upon the adoption of a unified local government shall <br>remain in effect after the adoption of the unified local government and shall remain <br>the same until changed by the newly elected unified local government legislative <br>council. <br>(2) In order to maintain the tax structure, tax rates, or level of services in the areas of <br>the unified local government formerly comprising incorporated cities, the unified <br>local government council may provide, in a manner described in this section, for <br>taxes and services within the formerly incorporated cities that are different from the <br>taxes and services which are applicable in the remainder of the unified local <br>government. If a unified local government is formed that contains a participating <br>city with a restaurant tax imposed pursuant to KRS 91A.400, the restaurant tax may <br>be retained by the unified local government in the area of the participating city. <br>(3) 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 <br>incorporated cities, and the surface of the land in the portion of the county other <br>than that formerly comprising the incorporated cities, may be imposed directly by <br>the unified local government legislative council. Any change in these ad valorem <br>tax rates shall comply with KRS 68.245, 132.010, 132.017, and 132.027 and shall <br>be used for services as provided by KRS 82.085. <br>(4) All delinquent taxes of a participating city in a unified local government shall be <br>filed with the county clerk and shall be known as certificates of delinquency or <br>personal property certificates of delinquency and shall be governed by the <br>procedures set out in KRS Chapter 134, except that certificates of delinquency and <br>personal property certificates of delinquency on former city tax bills may be paid or <br>purchased directly from the clerk under KRS 134.126 and 134.127. <br>Effective: January 1, 2010 <br>History: Amended 2009 Ky. Acts ch. 10, sec. 60, effective January 1, 2010. -- Created <br>2006 Ky. Acts ch. 246, sec. 20, effective July 12, 2006. <br><br>