KRS 67.938: Continuation of tax structures and rates and service levels after unification

-- Imposition of different tax rates within territory -- Certificates of

delinquency.

(1) The tax structure, tax rates, and level of services in effect in the county and in e ach

of the participating cities upon the adoption of a unified local government shall

remain in effect after the adoption of the unified local government and shall remain

the same until changed by the newly elected unified local government legislative

council.

(2) In order to maintain the tax structure, tax rates, or level of services in the areas of

the unified local government formerly comprising incorporated cities, the unified

local government council may provide, in a manner described in this section, for

taxes and services within the formerly incorporated cities that are different from the

taxes and services which are applicable in the remainder of the unified local

government. If a unified local government is formed that contains a participating

city with a restaurant tax imposed pursuant to KRS 91A.400, the restaurant tax may

be retained by the unified local government in the area of the participating city.

(3) Any difference in the ad valorem tax rate on the class of property which includes

the surfa ce of the land in the portion of the county formerly comprising the

incorporated cities, and the surface of the land in the portion of the county other

than that formerly comprising the incorporated cities, may be imposed directly by

the unified local gove rnment legislative council. Any change in these ad valorem

tax rates shall comply with KRS 68.245, 132.010, 132.017, and 132.027 and shall

be used for services as provided by KRS 82.085.

(4) All delinquent taxes of a participating city in a unified local g overnment shall be

filed with the county clerk and shall be known as certificates of delinquency or

personal property certificates of delinquency and shall be governed by the

procedures set out in KRS Chapter 134, except that certificates of delinquency an d

personal property certificates of delinquency on former city tax bills may be paid or

purchased directly from the clerk under KRS 134.126 and 134.127.