{"data":{"id":"us-ky/krs-160.6153","jurisdiction":"us-ky","citation":"KRS 160.6153","heading":"Procedure when allocation on taxpayer's return varies from school","body":"district boundary information provided by superintendents -- Adjustment --\nExceptions -- Reallocation agreement.\n(1) If the department determines that the allocation among districts as  submitted by the\ntaxpayer on the return varies from the school district boundary information\nsubmitted to the department pursuant to KRS 160.6152, the department shall:\n(a) Make a proposed administrative adjustment to correct the erroneous allocation\ngoing forward;\n(b) Determine whether the erroneous allocation was used on prior returns and if it\nwas, make a proposed administrative adjustment going back a maximum of\none (1) year from the date the erroneous allocation was discovered; and\n(c) Retain taxes co llected and still on hand for distribution to the impacted\ndistricts that are related to the erroneous allocation until the proposed\nadministrative adjustment becomes final.\n(2) Within ten (10) days of the discovery of the erroneous allocation, the departm ent\nshall notify the taxpayer and the impacted school districts in writing of the\nallocation discrepancy, including the dollar amount at issue, the proposed\nadministrative adjustment to be made, and the process for agreeing to or filing an\nexception to the proposed administrative adjustment.\n(3) The proposed administrative adjustment shall become final upon the earlier of the\nreceipt by the department of written acceptance of the administrative adjustment by\nall impacted school districts or the expiration o f forty-five (45) days from the date\nof the notice with no exception having been filed.\n(4) (a) Exceptions to the proposed administrative adjustment shall be filed with the\ncommissioner of the department, within forty -five (45) days from the date of\nthe notice, and shall include a supporting statement setting forth the basis of\nthe exception. A copy of any exception filed shall also be mailed to the\nimpacted utility services provider and any other impacted school district.\n(b) After the exception has been f iled, the impacted school district may request a\nconference with the department. The request shall be granted in writing stating\nthe time and date of the conference. Other impacted school districts and the\nimpacted utility services provider may also attend  any conference. Additional\nconferences may be held upon mutual agreement.\n(c) After considering the exceptions filed by the impacted school district,\nincluding any information provided during any conferences, a final\nadministrative ruling shall be issued by the department. The final\nadministrative ruling shall be mailed to all impacted school districts as well as\nthe impacted utility services provider.\n(d) The impacted school district filing the exception may request in writing a final\nruling at any time a fter filing exceptions and a supporting statement, and the\ndepartment shall issue the ruling within thirty (30) days after the request is\nreceived by the department.\n(e) After a final ruling has been issued, the school district may appeal to the\nFranklin C ircuit Court or to the Circuit Court of the county in which the\nschool district is located.\n(5) The method and timing of the implementation of a final administrative ruling that\nrequires a reallocation of previously distributed tax receipts shall be determ ined by\nagreement of the impacted school districts, provided that any agreement allowing\nfor adjustments to be made over time in the future shall not extend beyond four (4)\nyears.\n(a) The department shall, upon request of the impacted school districts, assist in\nthe development of an agreement.\n(b) An agreement that requires distribution changes that vary from the district\nboundary information shall be provided to the department so that  distributions\ncan be made in accordance with the agreement.\n(c) If the impacted school districts fail to reach an agreement regarding the\nreallocation of previously distributed tax receipts, the department shall adjust\ndistributions going forward for four  (4) years so that at the expiration of four\n(4) years, the district that should have received the original distribution has\nrecouped all of the funds distributed erroneously, and the district that\nerroneously received the funds has repaid all of the funds  distributed\nerroneously.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3791","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"143d1b7cc40f0c0e59de0f5165bae8374c2aecd39724c5ee6bd3be508f203864","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6152","next":"us-ky/krs-160.6154"},"notice":"GroundRules: Original legal text. Not legal advice."}