(1) The legislative body of each consolidated local government, and of any city of any
class, may provide by ordinance, for reasonable differences in the rate of ad valorem
taxation within different areas of the same taxing district on that class of property
which includes the surface of the land. Those differences shall relate directly to
differences between nonrevenue-producing governmental services and benefits
giving the land urban character which are available in one (1) or several areas of a
taxing district in contrast to other areas of the same taxing district in which those
services and benefits are not available.
(2) These nonrevenue-producing governmental services and benefits shall include but
not be limited to police protection, fire protection, streets, street lighting, sidewalks,
water service, and sewer facilities.
(3) This section shall be effective notwithstanding any other statute relating to the
uniformity of ad valorem tax assessment.
Effective: January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 11, effective January 1, 2015. --
Amended 2002 Ky. Acts ch. 346, sec. 93, effective July 15, 2002. -- Created 1970
Ky. Acts ch. 123, sec. 1.
Notes of Decisions
City of Louisville v. Fiscal Court of Jefferson County (1981)
ky · cites it 3×
“Because KRS 82.085 specifically allowed second class cities (and urban-county governments) to establish different tax rates for different services provided, we upheld the provision of the charter.”
Holsclaw v. Stephens (1974)
kyctapphigh · cites it 2×
“KRS 82.085 expressly authorizes cities of the second class to levy ad valorem taxes at a different rate pursuant to that section of the Constitution.”
Barber v. Commissioner of Revenue (1984)
kyctapp · cites it 2×
“The City of Silver Grove argues that the service charge may qualify as an ad valorem tax under KRS 82.085. The statute provides for some flexibility and differentiation in rates within different areas of the same taxing district.”
Scalise v. Sewell-Scheuermann (2018)
moctapp · cites it 2×
“However, the statute refers to services and benefits "which are available in one (1) or several areas of a taxing district in contrast to other areas of the same taxing district in which those services and benefits are not available.”
Michael Scalise v. Suzette Sewell-Scheuermann (2018)
ky · cites it 2×
“” KRS 82.085. However, the statute refers to services and benefits “which are available in one (1) or several areas of a taxing district in contrast to other areas of the same taxing district in which those services and benefits are not available.”
— Ky. Rev. Stat. § 82.085(1) — 2 cases
Scalise v. Sewell-Scheuermann (2018)
moctapp
“However, the statute refers to services and benefits "which are available in one (1) or several areas of a taxing district in contrast to other areas of the same taxing district in which those services and benefits are not available.”
Michael Scalise v. Suzette Sewell-Scheuermann (2018)
ky
“” KRS 82.085. However, the statute refers to services and benefits “which are available in one (1) or several areas of a taxing district in contrast to other areas of the same taxing district in which those services and benefits are not available.”
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