Title IX, Counties, Cities, and Other Local Units

For the purpose of providing county buildings for county purposes or to remodel or improve same, the county of which the members of such commission are residents may convey to the county buildings commission a fee simple title, with covenant of general warranty, to a site now hel…

Every county buildings commission to which a site for a building has been conveyed, on which a building is to be constructed, remodeled or improved, as provided in KRS 67.465, shall enter into a contract or contracts with some person for the erection, remodeling or improvements o…

Immediately upon the approval of the plans and specifications, as provided in KRS 67.470, the county shall offer to lease the building for a term of one (1) year from the time the building is completed and ready for occupancy. The lease by its terms shall give the lessee the opti…

Any county buildings commission may establish and erect, remodel or improve county buildings and necessary appurtenances within the county, under the provisions of KRS 67.450 to 67.550, for the purpose of supplying the county with adequate buildings necessary to carry out its rig…

When any county buildings commission desires to construct, remodel or improve a building under the provisions of KRS 67.480, the county buildings commission shall by resolution cause plans and specifications for the building to be duly made and filed in the office of the county c…

bonds. For the purpose of defraying the cost of acquiring, constructing, remodeling, or improvement of any building and its appurtenances under the provisions of KRS 67.480, any county buildings commission may borrow money and issue negotiable bonds. No bonds shall be issued unti…

All bonds issued under the provisions of KRS 67.450 to 67.550 may bear interest at a rate or rates or method of determining rates, payable at least annually, and shall be executed in a manner and be payable at times, not exceeding thirty (30) years from the date of issue, and at …

All bonds issued under the provisions of KRS 67.450 to 67.550 shall have all of the qualities of negotiable instruments and shall not be subject to taxation. If any of the officers whose signatures appear on the bonds or coupons cease to be such officers before delivery of the bo…

All money received from any bonds issued pursuant to the provisions of KRS 67.450 to 67.550 shall be used solely for the establishment, remodeling, erection or improvement of the building and necessary appurtenances, except that the money may be used also to advance the payment o…

The building and appurtenances shall remain subject to the statutory mortgage lien provided by KRS 67.505, until the payment in full of the principal and interest on the bonds. Any holder of the bonds or of any of the coupons may, either at law or in equity, protect and enforce t…

If there is any default in the payment of principal or interest on any of the bonds, any court having jurisdiction of the action may appoint a receiver to administer the building on behalf of the county buildings commission, with power to charge and collect rentals sufficient to …

At or before the issuance of the bonds, the county buildings commission by resolution shall set aside and pledge the income of the building into a special fund to be used and applied in payment of the cost and maintenance of the building. The resolution shall definitely fix the a…

The sinking fund shall be deposited in a depositary selected by the county buildings commission. The deposit, where practicable, shall be continuously secured by a pledge to the county buildings commission of direct obligations of the United States, exclusive of accrued interest,…

If a surplus is accumulated in the maintenance fund equal to the cost of maintaining the building during the remainder of the calendar or fiscal year, as may be provided by the resolution required by KRS 67.520, and the cost of maintaining and operating the building for the succe…

The county buildings commission may issue refunding bonds for the purpose of providing funds for the payment of any outstanding bonds, in accordance with the proceedings prescribed for the issuance of the original bonds. The refunding bonds shall be secured to the same extent and…

If the county buildings commission finds that the bonds authorized will be insufficient to accomplish the purpose desired, additional bonds may be authorized and issued subject to the same procedure.

When the county has paid rent sufficient to amortize the cost of erecting, acquiring, remodeling or improvement of the building and appurtenances and to maintain the building and pay the cost of insurance, the county buildings commission shall thereupon convey the premises to the…

(1) Notwithstanding any of the other provisions of KRS 67.450 to 67.550, the county buildings commission may, by declaring its desire to do so, provide, in addition to all of the other provisions authorized in KRS 67.450 to 67.550 in connection with the issuance of its bonds, tha…

The provisions of KRS 67.450 to 67.550 are additional and alternate methods for the acquisition, construction, remodeling and improvement of buildings by counties and do not include, alter, amend or repeal any other statute. No proceedings shall be required for the issuance of an…

(1) The county judge/executive shall designate the sheriff of the county, or, if there is a county police department, may designate the chief of the county police, as custodian of all property: (a) Alleged to be or suspected of being the proceeds of crime; (b) Alleged to be or su…

(1) If any property in the custody of the property custodian is desired as evidence in any court, such property shall be delivered to any officer who presents an order to that effect from the court. Such property shall not be retained by the court, but shall be returned to the pr…

boundaries. The territory of a county may, as permitted by Section 172A of the Constitution, be divided into service districts by the fiscal court. Each service district shall constitute a separate tax district within which the county government may, upon receipt of a petition si…

(1) A county acting under authority of this section may by ordinance create a county cemetery board that may apply to the Department for Local Government for grants to restore and maintain nonprofit cemeteries that do not receive perpetual care funds pursuant to KRS 367.952. (2) …

cemetery board. (1) The Department for Local Government shall establish a county cemetery fund to receive appropriations, gifts, grants, federal funds, revolving funds, and any other funds from public and private sources. (a) Moneys deposited in the fund shall be disbursed by the…

There shall be elected in nineteen hundred and seventy-seven (1977) and every four (4) years thereafter, in each county a county judge/executive who shall enter upon the discharge of the duties of his office on the first Monday in January after his election, and continue in offic…

Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government. (1) Each county shall have a chief executive officer known as the county judge/executive. Only a resident of the county shall be eligible for…

The county judge/executive shall be the chief executive of the county and shall have all the powers and perform all the duties of an executive and administrative nature vested in, or imposed upon, the county or its fiscal court by law, or by agreement with any municipality or oth…

Compensation -- Powers and duties. (1) Notwithstanding the provisions of KRS 67.710(7), the county judge/executive of any county may appoint a deputy county judge/executive, and a reasonable number of other assistants, secretaries, and clerical workers within the office of the co…

governments, including urban-county governments and consolidated local governments. (1) Whenever rights, powers, privileges, immunities, and responsibilities are granted to the county judge/executive in general statutes, the same shall be considered a grant in those counties in w…

(1) The county judge/executive may create, abolish, or combine any county department or agency or transfer a function from one department or agency to another, provided that he shall first submit plans for such reorganization to the fiscal court. If not disapproved within sixty (…

The county judge/executive shall execute a bond for the faithful performance of the duties of his office. The bond shall be a minimum of ten thousand dollars ($10,000) with sureties approved by the fiscal court, which shall record the approval of sureties in its minutes. If the f…

Except in a consolidated local government, the county judge/executive shall receive an annual expense allowance of three thousand six hundred dollars ($3,600) for performing his duties and fulfilling his responsibilities in the administration of the local county road program. Pay…

For the purpose of KRS 67.730 to 67.745, the regular county judge/executive, the deputy county judge/executive, or other persons designated to serve in the line of succession during an emergency shall be deemed "absent" when he is outside the county at the time of the occurrence …

When the absence or disability of the duly-elected county judge/executive of any county shall prevent his serving in office during an emergency involving national and state defense, the duties of the county judge/executive shall be administered temporarily by the deputy county ju…

In any county where no deputy county judge/executive has been appointed by the county judge/executive upon June 18, 1970, then the county judge/executive of such county shall appoint a deputy county judge/executive for the purpose of preparing for such an emergency as is set fort…

If neither the county judge/executive nor the deputy county judge/executive is able to serve in the office by reason of absence or disability, then the duties of the county judge/executive shall be assumed temporarily by a member of the fiscal court selected for this purpose by t…

Any of the persons designated herein to serve in the line of succession to the county judge/executive during such state of emergency shall occupy and serve in the office of county judge/executive: (1) Only until, if and when, the regular county judge/executive should return to th…

As used in KRS 67.750 to 67.790, unless the context requires otherwise: (1) "Business entity" means each separate corporation, limited liability company, business development corporation, partnership, limited partnership, sole proprietorship, association, joint stock company, rec…

district. (1) Except as provided in subsection (4) of this section, net profit or gross receipts shall be apportioned as follows: (a) For business entities with both payroll and sales revenue in more than one (1) tax district, by multiplying the net profit or gross receipts by a …

(1) Every business entity, other than a sole proprietorship, subject to a net profits, gross receipts, or occupational license tax levied by a tax district shall make quarterly estimated tax payments on or before the fifteenth day of the fourth, sixth, ninth, and twelfth month of…

(1) In the case where the tax computed under KRS 67.750 to 67.790 is less than the amount which has been declared and paid as estimated tax for the same taxable year, a refund shall be made upon the filing of a return. (2) (a) Overpayment resulting from the payment of estimated t…

(1) For purposes of KRS 67.750 to 67.790, computations of gross income and deductions therefrom, gross receipts or sales, and deductions therefrom, accounting methods, and accounting procedures shall be as nearly as practicable identical with those required for federal income tax…

If any business entity dissolves or withdraws from a tax district during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, withdrawal, or loss or surrender of charter shall not defeat the filing of …

(1) The exceptions contained in KRS 68.180(3)(g), 68.197(5)(d), 91.200(3)(h), and 92.300(2)(a)4. and (b)3. shall not be interpreted, construed, or otherwise relied upon in any way to establish a minimum nexus or other minimum contact requirements for the purposes of determining t…

purposes. If a business entity makes, or is required to make, a federal income tax return, the net profit or gross receipts shall be computed for the purposes of KRS 67.750 to 67.790 on the basis of the same calendar or fiscal year required by the federal government, and shall em…

ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site. (1) Before November 1, 2012, each tax district that imposes an occupational license tax on net profits or gross receipts shall submit either an electronic or hard copy of its occupationa…