{"data":{"id":"us-ky/krs-67.938","jurisdiction":"us-ky","citation":"KRS 67.938","heading":"Continuation of tax structures and rates and service levels after unification","body":"-- Imposition of different tax rates within territory -- Certificates of\ndelinquency.\n(1) The tax structure, tax rates, and level of services in effect in the county and in e ach\nof the participating cities upon the adoption of a unified local government shall\nremain in effect after the adoption of the unified local government and shall remain\nthe same until changed by the newly elected unified local government legislative\ncouncil.\n(2) In order to maintain the tax structure, tax rates, or level of services in the areas of\nthe unified local government formerly comprising incorporated cities, the unified\nlocal government council may provide, in a manner described in this section, for\ntaxes and services within the formerly incorporated cities that are different from the\ntaxes and services which are applicable in the remainder of the unified local\ngovernment. If a unified local government is formed that contains a participating\ncity with a restaurant tax imposed pursuant to KRS 91A.400, the restaurant tax may\nbe retained by the unified local government in the area of the participating city.\n(3) Any difference in the ad valorem tax rate on the class of property which includes\nthe surfa ce of the land in the portion of the county formerly comprising the\nincorporated cities, and the surface of the land in the portion of the county other\nthan that formerly comprising the incorporated cities, may be imposed directly by\nthe unified local gove rnment legislative council. Any change in these ad valorem\ntax rates shall comply with KRS 68.245, 132.010, 132.017, and 132.027 and shall\nbe used for services as provided by KRS 82.085.\n(4) All delinquent taxes of a participating city in a unified local g overnment shall be\nfiled with the county clerk and shall be known as certificates of delinquency or\npersonal property certificates of delinquency and shall be governed by the\nprocedures set out in KRS Chapter 134, except that certificates of delinquency an d\npersonal property certificates of delinquency on former city tax bills may be paid or\npurchased directly from the clerk under KRS 134.126 and 134.127.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23834","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:27Z","sha256":"a97bd6c8124a3addd1f5d0ae3e05c3a862ffff2ee39c9ba8ab59c4dc4bd9fa58","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.936","next":"us-ky/krs-67.940"},"notice":"GroundRules: Original legal text. Not legal advice."}