{"data":{"id":"us-ky/krs-132.280","jurisdiction":"us-ky","citation":"KRS 132.280","heading":"County tax levy to be based on state assessment -- Exception for special","body":"taxing district.\nThe assessment made for state purposes, when supervised as required by law, shall be the\nbasis for the levy of the ad valorem tax for county, school district, an d all special taxing\ndistrict purposes; except that any special taxing district established within an incorporated\ncity under existing statutory or any independent school district whose January 1, 1975,\nassessment per pupil in average daily attendance would have been reduced because of the\nuse of the assessment made for state purposes as of January 1, 1975, shall continue to use\nthe assessment made for city purposes.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28253","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"598d08d7fc5ec0bbaebc780a9ee32677069acf7a3b161ca91f3a4c171ccef80f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.275","next":"us-ky/krs-132.285"},"notice":"GroundRules: Original legal text. Not legal advice."}