KRS 81A.450: Responsibility for liabilities of annexed area -- Uniform taxation.

Whenever any unincorporated territory is annexed by a city, the annexing city shall be

liable for any indebtedness that is attached to or exists against the territory by reason of

the same being then or previously a part of any taxing district, and the ann exing city shall

assume the liability, so that after annexation the burden of taxation shall be uniform

throughout the city.