Kentucky Revised Statutes

Ky. Rev. Stat. § 132.425 (2026)

Repealed, 1979

✓ current as of May 2026

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Catchline at repeal: Net assessment growth. History: Repealed 1979 (1st Extra. Sess.) Ky. Acts ch. 25, sec. 12, effective February 13, 1979. -- Amended 1972 Ky. Acts ch. 285, sec. 5. -- Amended 1970 Ky. Acts ch. 260, sec. 1. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 7.

Notes of Decisions

Cited in 3 cases, 1971–2015 · leading case: Campbell Cnty. Library Bd. of Trs. v. Coleman, 475 S.W.3d 40 (Ky. Ct. App. 2015).

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Campbell Cnty. Library Bd. of Trs. v. Coleman, 475 S.W.3d 40 (Ky. Ct. App. 2015). “010(6) and KRS 132.425 were amended to permit increases in revenue based upon inflation of assessed property values or net assessment growth.”

City of Ashland v. Webb, 470 S.W.2d 604 (Ky. Ct. App. 1971). “245, are allowed the benefit of “net assessment growth” as defined in KRS 132.425 (roughly, new property added to the tax rolls) whereas cities are not allowed that benefit.”

Baker v. Strode, 348 F. Supp. 1257 (W.D. Ky. 1971). “470 (2)] provides that no school district might submit a budget requiring more revenue from local ad valorem taxes than was produced in the year 1965, exclusive of prior existing voted taxes and net assessment growth (KRS 132.425), 4 plus two permissive 10% increases for the…”

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