KRS 179.710: Changing territorial limits of established district -- Liability for taxes after

change.

(1) The territorial limits of an established subdivision road district, as established

pursuant to KRS 179.700 to 179.735 may be enlarged or diminished in the

following way: The trustees of the district shall file a petition in the county clerk's

office of the county in which that district and the territory to be annexed or stricken

off, or the greater part thereof, is located, describing the territory to be annexe d or

stricken and setting out the reasons therefor. Notice of the filing of such petition

shall be given by publication and posting in the same manner as provided for in

KRS 65.182. On the day fixed in the notice, the county judge/executive shall, if the

proper notice has been given, and the publication made, and no written objection or

remonstrance is interposed enter an order annexing or striking off the territory

described in the petition. Fifty -one percent (51%) or more of the freeholders of the

territory sought to be annexed or stricken off may, at any time before the date fixed

in the notice, remonstrate in writing, filed in the clerk's office, to the action

proposed. If such written remonstrance be filed, the clerk shall properly give notice

to the tr ustees of the subdivision road district and the county judge/executive shall

hear and determine the same. If upon such hearing, the county judge/executive finds

from the evidence that a failure to annex or strike off such territory will materially

retard the functioning of the district and materially adversely affect the owners and

the inhabitants of the territory sought to be annexed or stricken off, he shall enter an

order, granting the annexation or striking off the territory. In the latter event, no new

petition to annex or strike off all or any part of the same territory shall be

entertained for a period of two (2) years. Any aggrieved person may bring an action

in Circuit Court to contest the decision of the county judge/executive.

(2) The property in any territory annexed to a subdivision road district shall not be

liable to taxation for the purpose of paying any indebtedness incurred by the district

prior to the date of the annexation of such territory, except such indebtedness as

represents balance owing on purchase price of road equipment.

(3) The property in any territory stricken off from a subdivision road district by the

incorporation of or annexation by a city of this Commonwealth shall not be relieved

of liability of such taxes as may be necess ary to pay its proportionate share of the

indebtedness incurred while such territory was a part of that district.

(4) Territories stricken by action of the county judge/executive under the provisions of

subsection (1) of this section shall be relieved of l iability for all indebtedness

incurred by the subdivision road district.