Statutes > Kentucky Statutes > CHAPTER 132 LEVY AND ASSESSMENT OF PROPERTY TAXES > 132.280 County tax levy to be based on state assessment -- Exception for special taxing district.

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

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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 <br>basis for the levy of the ad valorem tax for county, school district, and all special taxing <br>district purposes; except that any special taxing district established within an incorporated <br>city under existing statutory or any independent school district whose January 1, 1975, <br>assessment per pupil in average daily attendance would have been reduced because of the <br>use of the assessment made for state purposes as of January 1, 1975, shall continue to use <br>the assessment made for city purposes. Effective: July 13, 1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 328, effective July 13, 1990. -- Amended 1976 Ky. Acts ch. 186, sec. 1. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 1883.