KRS 132.280 — County tax levy to be based on state assessment -- Exception for special taxing district

The assessment made for state purposes, when supervised as required by law, shall be the
basis for the levy of the ad valorem tax for county, school district, an d all special taxing
district purposes; except that any special taxing district established within an incorporated
city under existing statutory or any independent school district whose January 1, 1975,
assessment per pupil in average daily attendance would have been reduced because of the
use of the assessment made for state purposes as of January 1, 1975, shall continue to use
the assessment made for city purposes.