Title IX, Counties, Cities, and Other Local Units

As used in KRS 91A.010 to 91A.060, unless the context otherwise requires: (1) "Budget" means a proposed plan for raising and spending money for specified programs, functions, activities, or objectives during a fiscal year. (2) "Debt service" means the sum of money required to pay…

(1) Each city shall keep its accounting records and render financial reports in such a way as to: (a) Determine compliance with statutory provisions; (b) Determine fairly and with full disclosure the financial operations of constituent funds and account groups of the city; and (c…

(1) Each city shall operate under an annual budget ordinance adopted and administered in accordance with the provisions of this section. Notwithstanding any other provision of law, no city shall expend any moneys from any governmental or proprietary fund, except in accordance wit…

engagement -- Financial statement -- Publication -- Contents -- Enforcement action -- Penalties -- Extension -- Withholding of state funds for noncompliance -- Audit expenses to be billed to audited city. (1) Except as provided in subsections (2) and (3) of this section and KRS 9…

Publication requirements. (1) Beginning with fiscal years on and after July 1, 2027, a city required to complete an audit pursuant to the provisions of KRS 91A.040 may elect to instead have an agreed-upon procedures engagement with either the Auditor of Public Accounts or a certi…

The Department for Local Government shall make available to all cities assistance in meeting the requirements of KRS 91A.010 to 91A.060, including the preparation and dissemination of model systems for accounting and budgeting, and other technical materials.

(1) The executive authority shall designate as the city's official depositories one (1) or more banks, federally insured savings and loan companies or trust companies within the Commonwealth. The amount of funds on deposit in an official depository shall be fully insured by depos…

procedures to be established by ordinance -- Penalties -- Amnesty program. (1) Any city may by ordinance elect to have all city ad valorem taxes including delinquent taxes collected by the sheriff of the county. The election shall be effective only if a copy of the ordinance is d…

(1) The legislative body of each local government which elects to impose and collect license fees or taxes upon insurance companies for the privilege of engaging in the business of insurance may, except as provided in subsection (10) of this section, enact or change its license f…

As used in this chapter: (1) "LGPT" means the local government premiums tax authorized in KRS 91A.080; (2) "Local government" means a city, county, charter county, consolidated local government, urban-county government, or unified local government; (3) "Risk location system or pr…

imposed under KRS 91A.080. (1) The provisions of this section shall provide the sole and exclusive method for the filing of amended returns and requests or assessments by any insurance company, local government, or policyholder for nonpayment, underpayment, or overpayment of any …

regulations. (1) Before January 1, 2009, the Department of Insurance shall by administrative regulation establish criteria for the verification of risk location systems and programs. The criteria for verification shall include but not be limited to a requirement that the municipa…

(1) (a) The commissioner of the Department of Insurance shall appoint a local premium tax advisory council to provide advice and expertise on the imposition, administration, and collection of taxes and fees imposed pursuant to KRS 91A.080. The council shall be chaired by the comm…

jurisdiction due tax -- Notice to policyholders. (1) Effective December 31, 2008, if the local government premium tax is included in the premium charge to the policyholder, the insurance company shall include the amount of the local government tax charged for the period and the n…

owned realty under a conveyance and leaseback agreement. (1) The legislative body of any city or urban-county government may sell or lease property, including any interest in real property, of the city or urban-county government which is not needed or has become unsuitable for pu…

A city may not finance any improvement through special assessments except pursuant to KRS 91A.200 to 91A.290, or other statutory authority.

As used in KRS 91A.200 to 91A.290, unless the context otherwise requires: (1) "Improvement" means construction of any facility for public use or services or any addition thereto, which is of special benefit to specific properties in the area served by such facility; (2) "Property…

(1) A city may finance the cost of an improvement in whole or in part by special assessments made as provided in KRS 91A.200 to 91A.290. (2) Cost of an improvement shall be apportioned equitably on a fair basis. (3) The city may provide for lump-sum or installment payment of asse…

government or educational, religious or charitable organizations. The cost of any improvement shall be apportioned on a benefits received basis with respect to any property owned by the state, a local unit of government or any educational, religious, or charitable organization. T…

Before undertaking any improvements pursuant to KRS 91A.200 to 91A.290, the city shall prepare a comprehensive report setting out: (1) The nature of the improvement; (2) The scope and the extent of the improvement, including the boundaries or other description of the area to be a…

After preparation of the report required by KRS 91A.240, the city shall hold at least one (1) public hearing on the proposed improvement at which all interested persons shall be heard. Notice of the hearing shall be published pursuant to KRS Chapter 424, and mailed to each affect…

Publication -- Notice to affected property owners. Within ninety (90) days of conclusion of the hearing, the city shall determine whether to proceed with the improvement by special assessments, and if it determines to proceed shall adopt an ordinance so stating and containing all…

(1) Within thirty (30) days of the mailing of the notice provided for in KRS 91A.260, any affected property owner may file an action in the Circuit Court of the county, contesting the undertaking of the project by special assessment, the inclusion of his property in the improveme…

(1) After the passage of time for the action provided for in KRS 91A.270, or after favorable final judgment in any such action, whichever comes later, the city may proceed with the improvement or part thereof as was stayed by the action, including notice requiring payment of spec…

The city may undertake any further proceedings to carry out the improvement or any extension or refinancing thereof, except that KRS 91A.240 to 91A.280 shall apply if additional property is included in the improvement or if change is made in the method or period of financing; but…

As used in KRS 91A.345 to 91A.394: (1) "Person" has the same meaning as in KRS 139.010; and (2) "Rent " means the total amount charged for the rental of an accommodation and any charges for any services necessary to facilitate the rental of accommodations whether the amount is ch…

(1) The local governing bodies of counties containing cities of the first class and the local governing bodies of the cities of the first class located therein may, by joint or separate action, establish tourist and convention commissions for the purpose of promoting convention a…

and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(2) shall be composed of seven (7) members to be appointed, in accordance with the method used to establish the commission. Members of a commission established …

or consolidated local government. (1) Except in a county containing a consolidated local government, the commission established pursuant to KRS 91A.350(1) shall be composed of nine (9) members to be appointed by the mayor of the largest city in the county, the county judge/execut…

government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(2) by an urban-county government shall be composed of nine (9) members appointed by the mayor of the urban-county government in…

Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(3) shall be composed of six (6) members from each county to be appointed by the county judge/executive, with the…

by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds. (1) (a) The commission shall annually submit to the local governing body or bodies which established it a request for funds for the operation…

county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds. (1) In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), and the one percent (1%) transient r…

Any resident of the county may bring an action in the Circuit Court to enforce the provisions of KRS 91A.345 to 91A.394. The Circuit Court shall hear the action and, on a finding that the commission has violated the provisions of KRS 91A.345 to 91A.394, shall order the commission…

(1) As used in this section, "authorized city" means a city on the registry maintained by the Department for Local Government under subsection (2) of this section. (2) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities…

As used in KRS 91A.520 and 91A.530, unless the context otherwise requires: "User fee" means the fee or charge imposed by a local government on the user of a public service for the use of any particular service not also available from a nongovernmental provider.

User fees shall not generate revenues or profits in excess of the reasonable costs associated with providing a public service.

(1) Local governments imposing user fees shall establish a special revenue account for each user fee. (2) All user fees collected and all disbursement of such fees shall be administered according to generally accepted principles of governmental accounting.

As used in KRS 91A.550 to 91A.580, unless the context otherwise requires: (1) "Board" means any appointed board of directors, or any existing governmental agency designated pursuant to the ordinance establishing a management district; (2) "City" means a city of the home rule clas…

A city of the home rule class may establish one (1) or more management districts pursuant to KRS 91A.550 to 91A.580, for the purpose of providing and financing economic improvements that specially benefit property within the management district.

(1) A city may initiate proceedings to establish a management district upon receipt by the mayor of a written petition requesting the formation of a management district. A petition requesting the formation of a management district shall contain: (a) The signatures and addresses o…

(1) An ordinance establishing a management district shall include, but not be limited to, the following provisions: (a) An accurate description of the boundaries of the management district designated either by map or perimeter description; (b) A description of the economic improv…

Collection -- Appeal -- Lien. (1) Upon the effective date of the ordinance establishing the management district, the board shall implement the economic improvement plan adopted by the legislative body. (2) As soon as practicable after its appointment, and each year thereafter as …

(1) The management district shall constitute a body corporate with the power to sue and be sued, and to contract, and shall be controlled by the board. (2) The number of members of the board, their terms and qualifications, shall be established by the ordinance creating the distr…

Disposal of excess funds. (1) The boundaries of the management district may be changed at any time by the legislative body in the same manner as provided in KRS 91A.550 to 91A.580 for the establishment of the management district. (2) The management district may be renewed for sub…