Title IX, Counties, Cities, and Other Local Units

As used in this chapter and other provisions of law, "state local finance officer" shall mean the commissioner of the Department for Local Government, or his agent designated in writing with the approval of the Governor.

charter county governments. As used in this chapter unless the context requires otherwise: (1) "County" shall also mean a charter county government; (2) "Fiscal court" shall also mean the legislative body of a charter county government; and (3) "County judge/executive" shall also…

(1) The fiscal court shall adopt a county administrative code which includes, but is not limited to, procedures and designation of responsibility for: (a) General administration of the office of county judge/executive, county administrative agencies, and public authorities; (b) A…

acting or substitute county treasurer under specified circumstances -- Deputy county treasurer. Notwithstanding the provisions of KRS 67.710, or any other statute: (1) (a) The fiscal court of each county, by June 30 every four (4) years, shall appoint a county treasurer for a ter…

(1) The county treasurer shall receive and receipt for all money due the county from its collecting officers or from any other person whose duty it is to pay money into the county treasury, and shall disburse such money in such manner and for such purpose as may be authorized by …

Each settlement made by the county treasurer shall be approved by the fiscal court in open court, and shall, by order of the fiscal court, be recorded by the county clerk in a book kept for that purpose. The original shall be filed in the county clerk's office, and preserved as a…

When a new county treasurer has qualified and his bond has been approved, the outgoing county treasurer shall vacate the office by July 1, deliver to his successor all books, papers and records held by him by virtue of his office, and make a full and complete settlement of his ac…

The fiscal year of each county shall begin on July 1, and end on June 30 next following. All county reports, budgets, appropriations and tax levies shall be made with reference to specific fiscal years or fractions thereof.

class. The fiscal court of each county that contains a city of the first class shall cause to be published pursuant to KRS Chapter 424, at the end of each fiscal year, a financial statement of the county which shall include a list of the claims and amounts thereof allowed against…

institution. (1) For county purposes the fiscal court of each county shall levy an ad valorem tax on all property subject to county taxation. This section does not authorize the fiscal court to levy a tax to pay any railroad bonded indebtedness or any interest thereon. The ad val…

procedure authorized in KRS 91.481 to 91.527. In addition to those powers granted to counties by statute for the collection of ad valorem taxes, a county may enforce collection of any tax bill due to the county by the procedure authorized in KRS 91.481 to 91.527, subject to the s…

(1) All county taxes shall be levied by order or resolution of the fiscal court. The purpose for which each tax is levied shall be specified in the order or resolution, and the revenue therefrom shall be expended for no other purpose than that for which the tax was levied. Failur…

(1) The fiscal court shall not in any year expend any money in excess of the amount annually levied and collected for that year or levied, collected or appropriated for any special purpose. (2) The fiscal court shall not expend, or permit or authorize to be expended, any county r…

fund for similar purpose. Where the special object or purpose for which a tax was levied has been accomplished, any amount remaining in the special fund shall become a part of the general revenue fund of the county. In any county where all or any part of a special fund so transfe…

(1) The fiscal court of any county is hereby authorized and empowered to establish a fund to be designated and known as a land and building fund and to set aside in said fund and acquire therein from year to year funds for the purpose of acquiring lands and improving same, and fo…

of the first class may establish -- Additions to fund -- Investment of funds -- Gifts. (1) The fiscal court of any county containing a city of the first class is hereby authorized and empowered to establish a fund to be designated and known as an emergency floodwall operation fun…

having city of first class -- Salary -- Bond. A consolidated local government or the fiscal court of each county containing a city of the first class may appoint an auditor and an assistant auditor, to hold office at the pleasure of the consolidated local government or fiscal cou…

The auditor and assistant auditor shall make regular audits of all accounts and records of the consolidated local government or fiscal court and of all other agencies whose revenue is provided in whole or in part from taxes levied or funds appropriated by the consolidated local g…

The fiscal court of counties containing a city of the first class may, in addition to the audits made by the auditor and assistant auditor, employ an independent firm of certified public accountants to audit accounts of all county officers not oftener than once in any fiscal year…

first class. Upon the establishment of a consolidated local government in a county which contained a city of the first class, the mayor may, every four (4) years, appoint a purchasing agent for a term of four (4) years. The fiscal court of each county containing a city of the fir…

(1) The purchasing agent shall make all purchases of supplies, goods, wares and merchandise ordered by the fiscal court to be purchased for county purposes. (2) Said purchasing agent shall be paid for his services a salary to be fixed by the fiscal court of the county and to be p…

proceeds. (1) The fiscal court of any county may license off-site waste management facilities located within the county with the imposition of a license fee at a percentage rate not to exceed two percent (2%) per annum of the gross receipts of such a waste management facility own…

Exemptions from local fees and taxes -- Regulation of ministers. (1) The fiscal court of each county having a population of three hundred thousand (300,000) or more may by order or resolution impose license fees on franchises, provide for licensing any business, trade, occupation…

(1) Occupational license fees levied under KRS 67.083, 68.180, and 68.197 by the fiscal court of a county, consolidated local government, urban-county government, charter county government, or unified local government may apply to racetrack extensions. (2) As used in this section…

(1) The fiscal court of each county having a population of three hundred thousand (300,000) or more may provide for the levy, assessment, and collection of the license fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the issuance and enforcement of licenses, and …

Any amount paid to any city of the first class within such county as a license fee, for the same privilege and for the same period, shall be credited against the county license fee payable under subsections (1) and (2) of KRS 68.180. Any amount paid to any other city within such …

(1) Nothing in KRS 68.180 to 68.195 shall be construed to repeal, amend, or affect in any way the provisions of KRS 243.060. (2) KRS 68.180 to 68.195 shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing a sp…

taxes -- Regulation of ministers. (1) The fiscal court of each county having a population of thirty thousand (30,000) or more may by ordinance impose license fees on franchises, provide for licensing any business, trade, occupation, or profession, and the using, holding, or exhib…

(1) The fiscal court of said counties may provide for the levy, the assessment and the collection of the license fees authorized by KRS 68.197, provide for the issuance and enforcement of licenses, and specify the county governmental purposes to which the revenue derived from lic…

license fee -- Voluntary credit -- New fee or increase in fee. (1) Notwithstanding the provisions of KRS 68.197(7), a county that enacts an occupational license fee under the authority of KRS 67.083 prior to attaining a population of thirty thousand (30,000) shall not be required…

peer car sharing program in counties containing a designated city, consolidated local government, or urban-county government -- Use of proceeds. (1) As used in this section, unless the context clearly indicates otherwise: (a) "Designated city" means a city on the registry maintai…

city -- Use of proceeds. (1) A county containing a designated city may levy a license fee not to exceed two percent (2%) on the gross receipts of all cable television systems within its boundaries, including systems franchised by cities within the county. (2) The fiscal court sha…

The administration of the county uniform budget system shall be under the supervision of the state local finance officer who may inspect and shall supervise the administration of accounts and financial operations and shall prescribe and shall install, by July 1, 1985, a system of…

The fiscal affairs of each county, except those pertaining to education, shall be administered by the fiscal court under a uniform budget system. The county budget shall provide for all the funds to be expended by the county from current revenue for each fiscal year. The state lo…

(1) The county judge/executive shall annually prepare a proposed budget for the expenditure of all funds, including those from state and federal sources, which are to be expended by the fiscal court in the next fiscal year. The proposed budget shall be classified into budget unit…

recall vote or reconsideration. (1) The property valuation administrator shall submit an official estimate of real and personal property and new property assessment as defined in KRS 132.010, to the county judge/executive by April 1 of each year. (2) No county fiscal court shall …

Subject to the provisions of KRS 68.245, a county fiscal court may levy a rate on business inventories equal to or less than the prevailing rate of taxation on other tangible personal property in the respective county.

(1) In the event that the tax rate applicable to real property levied by a county fiscal court will produce a percentage increase in revenue from personal property less than the percentage increase in revenue from real property, the county fiscal court may levy a tax rate applica…

budget. (1) The state local finance officer shall have full power and authority to supervise and direct the form and classifications of all county budgets. He shall approve all budget forms and classifications and may change any form or classification submitted to him before maki…

(1) The proposed county budget, tentatively approved by the fiscal court and approved by the state local finance officer as to form and classification, shall be submitted to the fiscal court for adoption not later than July 1 of each year. The budget as presented and amended shal…

Within fifteen (15) days after the budget is adopted by the fiscal court, the county judge/executive shall certify to the state local finance officer a copy of the original budget as approved by the state local finance officer, indicating clearly all changes made by the fiscal co…

of certain recurrent expenses -- Use of electronic funds transfers. (1) Claims against the county that are within the amount of line items of the county budget and arise pursuant to contracts duly authorized by the fiscal court shall be paid by the county judge/executive by a war…

The fiscal court may make provision for the expenditure of receipts unanticipated in the original budget by preparing an amendment to the budget, showing the source and amount of the unanticipated receipts and specifying the budget funds that are to be increased thereby. The amen…

The fiscal court may transfer money from one (1) budget fund to another to provide for emergencies or increases or decreases in county employment pursuant to KRS 64.530(4). The order of the fiscal court making the transfer shall show the nature of the emergency or personnel incre…

Any appropriation made or claim allowed by the fiscal court in excess of any budget fund, and any warrant or contract not within the budget appropriation, shall be void. No member of the fiscal court shall vote for any such illegal appropriation or claim. The county treasurer sha…

Except in case of an emergency concerning which the county judge/executive, the fiscal court and the state local finance officer unanimously agree in writing, and, except for encumbrances or expenditures from the county's road fund, no county shall, during the first half of any f…

The fiscal court may borrow money in anticipation of revenue receipts to meet the current expenses of the county as they accrue, and to pay interest and principal on bonded debts. Such current borrowing shall not exceed seventy-five percent (75%) of the unrealized and unencumbere…

compel compliance with budget law. The state local finance officer shall prescribe the books, blanks and forms to be used by county officials in the administration of the fiscal affairs of the county under the budget laws. He shall examine the budget records and make such investi…

judge/executive. (1) The county treasurer shall balance his books on the first day of each month, so as to show the correct amount on hand belonging to each fund on the day the balance is made, and shall within ten (10) days file with the county judge/executive and members of the…

It is the intent of KRS 68.520 to 68.550 to provide to counties within the Commonwealth of Kentucky, subject to the provisions for election set forth in KRS 68.520 to 68.550, additional revenues for public service programs through voted levies of ad valorem taxes and license taxe…