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<br><br> <br>Page 1 of 1 <br>67C.123 Continued existence of tax structure, tax rates, and level of services -- <br>Certificate of delinquency on taxes owed city of the first class -- Continued <br>effect of existing contracts, bonds, franchises, and other obligations -- <br>Resolution of conflicts. <br>(1) The tax structure, tax rates, and level of services in effect in the city of the first class <br>and its county upon the adoption of a consolidated local government shall remain in <br>effect after the adoption of the consolidated local government and shall remain the <br>same until changed by the newly elected consolidated local government council. <br>(2) All delinquent taxes of the former city of a first class in a consolidated local <br>government shall be filed with the county clerk and shall be known as certificates of <br>delinquency or personal property certificates of delinquency and shall be governed <br>by the procedures set out in KRS Chapter 134, except that the certificates of <br>delinquency and personal property certificates of delinquency on tax bills of the <br>former city of the first class may be paid or purchased directly from the clerk under <br>KRS 134.126 and 134.127. <br>(3) Notwithstanding the provisions of KRS 67C.115(2), all contracts, bonds, franchises, <br>and other obligations of the city of the first class and of the county in existence on <br>the effective date of a consolidated local government shall continue in force and <br>effect as obligations of the consolidated local government and the consolidated <br>local government shall succeed to all rights and entitlements thereunder. All <br>conflicts in the provisions of the contracts, bonds, franchises, or other obligations <br>shall be resolved in a manner that does not impair the rights of any parties thereto. <br>Effective: January 1, 2010 <br>History: Amended 2009 Ky. Acts ch. 10, sec. 61, effective January 1, 2010. -- <br>Amended 2004 Ky. Acts ch. 104, sec. 1, effective July 13, 2004. -- Amended 2002 <br>Ky. Acts ch. 346, sec. 60, effective July 15, 2002. -- Created 2000 Ky. Acts ch. 189, <br>sec. 12, effective July 14, 2000. <br><br>