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OAG 80-260 is cited in the decision as previously concluding that the soil conservation tax was subject to KRS 68.245. However, the current decision overrules this earlier opinion, stating that the tax authorized by KRS 262.200 is not subject to the rate rollback provisions of KRS 68.245.
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Overruled
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gpt-4-turbo-2024-04-09
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