Statutes > Kentucky Statutes > CHAPTER 81A ANNEXATION > 81A.450 Responsibility for liabilities of annexed area -- Uniform taxation.

81A.450 Responsibility for liabilities of annexed area -- Uniform taxation.

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81A.450 Responsibility for liabilities of annexed area -- Uniform taxation. Whenever any unincorporated territory is annexed by a city, the annexing city shall be <br>liable for any indebtedness that is attached to or exists against the territory by reason of <br>the same being then or previously a part of any taxing district, and the annexing city shall <br>assume the liability, so that after annexation the burden of taxation shall be uniform <br>throughout the city. Effective: July 13, 1984 <br>History: Amended 1984 Ky. Acts ch. 416, sec. 19, effective July 13, 1984. -- Created 1980 Ky. Acts ch. 303, sec. 6, effective July 15, 1980.