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OAG 82-456 is cited in the decision as the Attorney General reviews and modifies the previous interpretation regarding the maximum tax rate under KRS 132.027(1)(b) in situations of positive net assessment growth. The decision states that the previous conclusion in OAG 82-456, which held that the maximum tax rate is the rate levied in the preceding year, is incorrect. The decision modifies this interpretation to account for the exclusion of revenue from net assessment growth, as required by the statute.
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The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
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gpt-4-turbo-2024-04-09
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