Request By:
William Colvin, P.S.C.
City Attorney
City of Greensburg
102 North Main Street
Greensburg, Kentucky 42743
Opinion
Opinion By: Steven L. Beshear, Attorney General; By Alex W. Rose, Assistant Attorney General
In your letter to the Attorney General you request an opinion as to whether House Bill 109, approved during the 1981 general election and which amended Section 170 of the Constitution, applies to the ad valorem tax of a fifth class city. If it does apply, you ask whether it will be effective in 1981 or whether it will be first effective in 1982.
Section 170 of the Constitution was amended to exempt a portion of the assessment of the permanent residence of an individual classified as totally disabled. Section 170 is not limited in its application to the state or county, but applies to all taxing districts. Therefore, it applies to the ad valorem tax of a fifth class city.
The amendment to Section 170 was approved during the November 1981 general election. According to Section 256 of the Constitution, this is the final step in amending the Constitution. Nothing else is necessary after the amendment is approved by the citizens. Therefore, the amendment to Section 170 became a part of the Constitution in November, 1981. Since the amendment states that an individual requesting the exemption has until December 31 of the tax year to apply, the amendment is effective in 1981.