# KRS § 132.025: 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.025

## Section

- **Citation:** KRS § 132.025
- **Heading:** 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 132 / Section 132.025

## Text

132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public

hearing and recall provisions not applicable.

(1) In the event that the tax rate levied by an action of a taxing district, other than the

state, counties, school districts, cities, and urban-county governments, for 1979-80,

1980-81, or 1981-82 produced a percentage increase in revenue from personal

property less than the percentage increase in revenue from real property for the

respective year, the taxing district, other than the state, counties, school districts,

cities, and urban-county governments, may levy a tax rate applicable to personal

property for 1982-83 only, which will produce the same cumulative percentage

increase in revenue from personal property as was produced from real property in

1979-80, 1980-81 and 1981-82. Such a tax rate may be in addition to the tax rate

levied under the provisions of KRS 132.024.

(2) The tax rate levied under the provision of KRS 132.024 and subsection (1) of this

section shall not exceed the tax rate applicable to personal property levied by the

respective taxing district, other than the state, counties, school districts, cities, and

urban-county governments, in 1981-82.

(3) The tax rate applicable to personal property levied by a taxing district, other than

the state, counties, school districts, cities, and urban-county governments shall not

be subject to the public hearing provisions of KRS 132.023(2) and to the recall

provisions of KRS 132.023(3).

## Nearby sections

- [KRS § 132.010 132.010 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.010.md)
- [KRS § 132.012 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.012.md)
- [KRS § 132.015 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.015.md)
- [KRS § 132.017 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Tax dollars not to be used to advocate for or against public question -- Second billing](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.017.md)
- [KRS § 132.018 132.018 Reduction of tax rate on personal property](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.018.md)
- [KRS § 132.020 132.020 State ad valorem taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.020.md)
- [KRS § 132.023 132.023 Limits for special purpose governmental entities -- Procedure for exceeding limits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.023.md)
- [KRS § 132.024 132.024 Limits for special purpose governmental entities on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.024.md)
- [KRS § 132.025 132.025 Cumulative increase for 1982-83 only by taxing district -- Limit -- Public hearing and recall provisions not applicable](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.025.md)
- [KRS § 132.027 132.027 City and urban-county government tax rate limitation -- Levy exceeding compensating tax rate subject to recall vote or reconsideration](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.027.md)
- [KRS § 132.028 132.028 Rate on business inventories levied by a city or urban-county government -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.028.md)
- [KRS § 132.029 132.029 Limits for city and urban-county government on personal property tax rate](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.029.md)
- [KRS § 132.030 132.030 Financial institution deposit tax](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.030.md)
- [KRS § 132.040 132.040 Financial institutions to report and pay tax -- Lien](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.040.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C132_S132.025. Check the current official text before relying on it. Not legal advice.