KRS 81A.070: Property tax in annexed area.

(1) A city of the first class shall tax property within the annexed area only in such

amount as is commensurate with city services or facilities actually made available to

the residents or property of the affected area including continuation of services

provided prior to annexation.

(2) If services available from the city have been provided prior to annexation from

another source in the annexed area, the city shall not tax for such services unless

they are actually provided by the city as a lawful replacement for existing services.