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.
KRS 133.070
Assessment where property is annexed by another civil division
Effective: July 13, 1990 History: Repealed and reenacted 1990 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.