Ky. Rev. Stat. § 75.042
Current through 2024 Ky. Acts ch.225
If ad valorem taxes have been collected under the provisions of KRS 75.015 or 75.040 when no taxes were due for the tax year beginning on January 1, 2005, moneys not refunded after the two (2) year period set out under the provisions of KRS 134.590 shall not be considered unclaimed property of the state and may be expended by the fire district board of trustees.
KRS 75.042
Created 2007, Ky. Acts ch. 37, sec. 3, effective6/26/2007.