Statutes > Kentucky Statutes > CHAPTER 133 SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS > 133.070 Assessment where property is annexed by another civil division.

133.070 Assessment where property is annexed by another civil division.

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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 <br>taxation in the annexing civil division until the assessment date next following the date of <br>annexation. Effective: July 13, 1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 338, effective July 13, 1990. -- Amended 1962 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts <br>ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4128-1, 4128-2.