Request By:
Senator Woodrow Stamper, Chairman
Senate Appropriations & Revenue Committee
Capitol Building
Frankfort, Kentucky 40601
Opinion
Opinion By: Robert F. Stephens, Attorney General; Joseph R. Johnson, Assistant Attorney General
This is in response to your letter dated January 26, 1979, in which you inquire whether Senate Bill 28 is germane to the call of the special session. Senate Bill 28 amends various sections of KRS Chapter 141 and provides a tax credit against taxable income for individuals and corporate taxpayers who restore historic properties.
Item number 24 was added by Governor Carroll to Lt. Gov. Stovall's original call and is the only item in the call relating to historic properties. It states that the General Assembly will consider "The enactment of legislation amending KRS 67.083 to authorize county governments to carry out all governmental functions necessary for the preservation of historic structures." The language of this item is not broad enough to encompass the enactment of legislation authorizing tax credits for taxpayers who restore historic properties.
It is our conclusion that Senate Bill 28 is not germane to the call convening the special session of the legislature.