{"data":{"id":"us-ky/krs-67a.850","jurisdiction":"us-ky","citation":"KRS 67A.850","heading":"Taxing power.","body":"Urban-county government may exercise ad valorem property taxing powers pursuant to\nthe Kentucky Constitution, Section 157, to the limits authorized therein for the class of\ncity to which the largest city in the county belonged on the day prior to the date the urban-\ncounty government became effective. The taxing powers must be exercised by the urban -\ncounty government consistent with the Kentucky Constitution, Section 172A, and KRS\n132.010, 132.023, and 132.027. Provided, in no way will this section and KRS 6 7A.860\nallow an urban-county government to increase the taxes of any district without the urban -\ncounty government having first performed its obligations to provide services for such\nincreases. Within the privileges and limitations of this section, an urban -county\ngovernment may impose an additional ad valorem tax, not to exceed five cents ($0.05)\nper one hundred dollars ($100), for the purpose of funding the purchase of development\nrights program provided for under KRS 67A.845.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23952","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"131c3a7b100c3347e28ebaecd1ad6cac764bc96748e1bd69f03d8d38b36d39d2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.849","next":"us-ky/krs-67a.860"},"notice":"GroundRules: Original legal text. Not legal advice."}