Saturday, July 16, 2016

Why a West Buechel property tax refund?

Why a West Buechel property tax refund?

The short answer is because the City of West Buechel screwed up the annual ad valorem ordinance last year by having the first and second reading of the ordinance at the same meeting and on the same day. Doing this is a blatant violation of procedure up with Kentucky courts will not put.

KRS 92.280(1) requires an annual ordinance for ad valorem assessment and levy.  
"Except as provided in KRS 132.487 [central tax system for motor vehicles], the legislative body of * * * each city of the home rule class shall provide each year, by ordinance, for the assessment of all real and personal property within the corporate limits that is subject to taxation for urban-county government or city purposes, and shall levy an ad valorem tax thereon for those purposes."
KRS 83A.060 sets out the procedure for enacting an ordinance, including in sub-section 4 the necessity of two separate public readings of the ordinance.
"Except as provided in subsection (7) of this section, no ordinance shall be enacted until it has been read on two (2) separate days. . . . "
 So, what did they do? Observe, West Buechel Ordinance 263-2015, as published in the Courier Journal. First and second reading on the same day.



Clearly, West Buechel City Ordinance 262-2015 providing for the assessment and levy of 2015 ad valorem taxes was not properly enacted and it is voidable.

What did I do? I did what I always do. I wrote a letter.

What did they do? They did what they always do. Nothing.

What to do next? Ask for a refund. They won't give it to you, but it is the necessary next step.

the only reasonable thing to do is for everyone to ask for a refund.


--------------------

Tom Fox, J. D.
Southern Specialty Law Publishing Company
Louisville, Kentucky

A division of Accountable Kentucky Incorporated
a Kentucky Non-profit corporation
AccountableKY.org

----------- oOo ----------

Self-help Law Books on Amazon
Subscribe to RSS Post feed

This is not legal advice and I am not a lawyer.

No comments:

Post a Comment