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KEDFA must approve a reduction in the applicable state tax rate to $0.015 per $100 of fair cash value (“FCV”). [KRS §§ 132.020(1)(f)1. and 103.210(3)]
The Kentucky Constitution prescribes that all property not exempt from taxation be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale. The widely accepted definition of fair cash value is the estimated price that a willing buyer would pay and a willing seller would accept. 9.
Sep 22, 2020 · By utilizing municipal bonds, cities can issue long-term debt obligations to obtain the required funds to support projects for the public good without having to utilize their cash reserves.
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Prior to the issuance of the bonds, the Issuer and the Company must apply to KEDFA for its approval of the state property tax abatement. Since 7/15/2002, property tax abatement via an IRB requires the prior approval of KEDFA (KRS 103.210). relocation within Kentucky?
Two Types of Bonds: General Obligation vs. Revenue Bonds; Risks of Bond Investing; Understanding Bond Ratings; The Safety of Municipal Bonds; Default Rates of Municipal Bonds; Taxable-Equivalent Yield; Tax-Exemption from State Income Taxes; How to Look at a Bond for Sale; Understanding Accrued Interest; The Basics on Callable Bonds and Yield-to ...
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