<br><br>81A.070 Property tax in annexed area. <br>(1) A city of the first class shall tax property within the annexed area only in such <br>amount as is commensurate with city services or facilities actually made available to <br>the residents or property of the affected area including continuation of services <br>provided prior to annexation. <br>(2) If services available from the city have been provided prior to annexation from <br>another source in the annexed area, the city shall not tax for such services unless <br>they are actually provided by the city as a lawful replacement for existing services. <br>Effective: July 15, 1980 <br>History: Created 1980 Ky. Acts ch. 303, sec. 14, effective July 15, 1980. <br><br>