Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 133.070 — Assessment where property is annexed by another civil division

Property in territory annexed by another civil division shall not be subject to ad valorem
taxation in the annexing civil division until the assessment date next following the date of
annexation.

Last amended: Effective: July 13, 1990 History: Repealed and reenacted 199 0 Ky. Acts ch. 476, Pt. V, sec. 338, effective July 13, 1990. -- Amended 1962 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4128-1, 4128-2.

Source: official text