Ky. Rev. Stat. § 133.185

Tax rate not to be fixed until assessment is certified under KRS 133.180 --

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Exception. Except as provided in KRS 132.487, no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Department of Revenue to the county clerk as provided in KRS 133.180. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 240, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 343, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 54, sec. 9, effective January 1, 1985. -- Amended 1978 Ky. Acts ch. 384, sec. 269, effective June 17, 1978. -- Amended 1964 Ky. Acts ch. 141, sec. 21. -- Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 10. -- Created 1942 Ky. Acts ch. 131, secs. 26 and 32.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1952–2022 · leading case: Kling v. Geary

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Kling v. Geary (1984) ky · cites it 4× “” In order to connect these two statutes to the Constitution, appellants assert that KRS 133.185 is a “codification” of Ky. Const.”

Daviess County Public Library Taxing District v. Boswell (2005) kyctapp · cites it 2× “KRS 133.185 provides, in pertinent part, that “no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Revenue Cabinet to the county clerk[J” Because the Revenue Cabinet had not certified the…”

Trimble County Fiscal Court v. Trimble County Board of Health (1979) kyctapp “The magistrates’ argument that the resolution was adopted prematurely is based on KRS 133.185, which provides that no tax rate shall be determined before the county assessment is certified by the Department of Revenue.”

National Distillers Products Corp. v. Board of Education ex rel. Reeves (1952) kyctapp “In this same connection KRS 133.185 very definitely states that the assessment must precede the levy of the tax rate, employing these words: “No tax rate for any county or school district levy to be based upon the assessment of property required to be equalized by the Kentucky…”

Tax Recall Petition Committee, Acting by and Through Its Members And Bobbie Holsclaw, in Her Official Capacity as Jeffer (2022) ky · cites it 6× “Additionally, the circuit court dismissed the counterclaim against Appellee, Jefferson County Board of Education (JCBE), concluding the JCBE did not violate KRS 133.185 or KRS 160.470(7) by providing notice of the impending tax increase.”

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