KRS 81A.470: Map and certified copy of ordinance that changed city's boundaries to be

recorded -- Preparation of map and description -- Taxation of residents or

property in new territory by annexing city prohibited prior to compliance.

(1) Within sixty (6 0) days of the enlargement or reduction of a city's boundaries, the

city shall cause to be recorded in the office of the Secretary of State:

(a) A duly certified paper or electronic copy of the final ordinance that changed

the city's boundaries;

(b) A map and a description prepared by a professional land surveyor depicting

the parcel annexed, transferred, or severed as a closed geometric figure on a

plat annotated with bearings and distances or sufficient curve data to describe

each line. The professional l and surveyor shall clearly state on the documents

the location of the existing municipal boundary, any physical feature with

which the proposed municipal boundary coincides, and a statement of the

recorded deeds, plats, right -of-way plans, or other resourc es used to develop

the documents depicting the municipal boundary, in paper or electronic form;

and

(c) An electronic file containing a closed geometric figure depicting the territory

being added or removed that is referenced to a Kentucky State Plane

Coordinate System zone in any one (1) of the following formats:

1. AutoDesk AutoCAD DWG or DXF;

2. Bentley MicroStation DGN; or

3. ESRI ArcGIS Shapefile.

If the electronic file is attached to an e-mail communication, the e-mail and all

files attached to that e-mail communication cumulatively shall not exceed

fifteen (15) megabytes in size.

(2) No city which has annexed unincorporated or accepted transfer of incorporated

territory may levy any tax upon the residents or property within the annexed or

transferred area until the city has complied with the provisions of subsection (1) of

this section, and of KRS 81A.475.