{"data":{"id":"us-ky/krs-81a.070","jurisdiction":"us-ky","citation":"KRS 81A.070","heading":"Property tax in annexed area.","body":"(1) A city of the first class shall tax property within the annexed area only in such\namount as is commensurate with city services or facilities actually made available to\nthe residents or property of the affected area including continuation of services\nprovided prior to annexation.\n(2) If services available from the city have been provided prior to annexation from\nanother source in the annexed area, the city shall not tax for such services unless\nthey are actually provided by the city as a lawful replacement for existing services.","path":["KRS Chapter 81A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25005","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:42Z","sha256":"25a38894549f9e878b0f9131894d3702aeac1f98cf72e416230aaf8421c64ca4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-81a.060","next":"us-ky/krs-81a.400"},"notice":"GroundRules: Original legal text. Not legal advice."}