Kentucky Code § KRS 81A.450

Responsibility for liabilities of annexed area -- Uniform taxation
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Whenever any unincorporated territory is annexed by a city, the annexing city shall be liable for any indebtedness that is attached to or exists against the territory by reason of the same being then or previously a part of any taxing district, and the ann exing city shall assume the liability, so that after annexation the burden of taxation shall be uniform throughout the city.

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