Property in territory annexed by another civil division shall not be subject to ad valorem taxation in the annexing civil division until the assessment date next following the date of annexation.
KRS 133.070
Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 338, effective7/13/1990. -- Amended 1962 Ky. Acts ch. 28, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4128-1, 4128-2.