KRS 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

basis for the levy of the ad valorem tax for county, school district, an d all special taxing

district purposes; except that any special taxing district established within an incorporated

city under existing statutory or any independent school district whose January 1, 1975,

assessment per pupil in average daily attendance would have been reduced because of the

use of the assessment made for state purposes as of January 1, 1975, shall continue to use

the assessment made for city purposes.