{"data":{"id":"us-ky/krs-67c.123","jurisdiction":"us-ky","citation":"KRS 67C.123","heading":"Continued existence of tax structure, tax rates, and level of services --","body":"Certificate of delinquency on taxes owed city of the first class -- Continued\neffect of existing contracts, bonds, franchises, and other obligations --\nResolution of conflicts.\n(1) The tax structure, tax rates, and level of services in effect in the city of the first class\nand its county upon the adoption of a consolidated local government shall remain in\neffect after the adoption of the consolidated local government and shall re main the\nsame until changed by the newly elected consolidated local government council.\n(2) All delinquent taxes of the former city of a first class in a consolidated local\ngovernment shall be filed with the county clerk and shall be known as certificates of\ndelinquency or personal property certificates of delinquency and shall be governed\nby the procedures set out in KRS Chapter 134, except that the certificates of\ndelinquency and personal property certificates of delinquency on tax bills of the\nformer city of the first class may be paid or purchased directly from the clerk under\nKRS 134.126 and 134.127.\n(3) Notwithstanding the provisions of KRS 67C.115(2), all contracts, bonds, franchises,\nand other obligations of the city of the first class and of the cou nty in existence on\nthe effective date of a consolidated local government shall continue in force and\neffect as obligations of the consolidated local government and the consolidated\nlocal government shall succeed to all rights and entitlements thereunder. All\nconflicts in the provisions of the contracts, bonds, franchises, or other obligations\nshall be resolved in a manner that does not impair the rights of any parties thereto.","path":["KRS Chapter 67C"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24013","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:29Z","sha256":"05479e5f7575a426006145fe00d2af91e6eaa6be2195cde8de60255367455a9a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67c.121","next":"us-ky/krs-67c.125"},"notice":"GroundRules: Original legal text. Not legal advice."}