<br><br> <br>Page 1 of 1 <br>75.042 Expenditure of unrefunded ad valorem taxes by fire district board of <br>trustees permitted. <br>If ad valorem taxes have been collected under the provisions of KRS 75.015 or 75.040 <br>when no taxes were due for the tax year beginning on January 1, 2005, moneys not <br>refunded after the two (2) year period set out under the provisions of KRS 134.590 shall <br>not be considered unclaimed property of the state and may be expended by the fire district <br>board of trustees. <br>Effective: June 26, 2007 <br>History: Created 2007 Ky. Acts ch. 37, sec. 3, effective June 26, 2007. <br><br>