{"data":{"id":"us-ky/krs-82.085","jurisdiction":"us-ky","citation":"KRS 82.085","heading":"Rate variations in local ad valorem taxes -- Permission to have.","body":"(1) The legislative body of each consolidated local government, and of any city of any\nclass, may provide by ordinance, for reasonable differences in the rate of ad valorem\ntaxation within different areas of the same taxing district on that class of property\nwhich includes the surface of the land. Those differences shall relate directly to\ndifferences between nonrevenue -producing governmental services and benefits\ngiving the land urban character which are available in one (1) or several areas of a\ntaxing district in contrast to other areas of the same taxing district in which those\nservices and benefits are not available.\n(2) These nonrevenue-producing governmental services and benefits shall include but\nnot be limited to police protection, fire protection, stre ets, street lighting, sidewalks,\nwater service, and sewer facilities.\n(3) This section shall be effective notwithstanding any other statute relating to the\nuniformity of ad valorem tax assessment.","path":["KRS Chapter 82"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43597","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:42Z","sha256":"4f13bb6fb97e17af416bf0fc23ca90a5fcbd6e3d8e9af8c79fc625fb9eef1943","source_id":"us-ky","stale":false,"prev":"us-ky/krs-82.084","next":"us-ky/krs-82.088"},"notice":"GroundRules: Original legal text. Not legal advice."}