Title IX, Counties, Cities, and Other Local Units

With the exception that the taxable situs of motor vehicles is governed by KRS 132.227, all real and personal property within any city, and all personal property, except such tangible personal property as has an actual and bona fide situs without the city, of persons domiciled or…

home rule class -- Regulation of ministers. (1) (a) The legislative body of an urban-county government and any city of the home rule class may by ordinance exempt manufacturing establishments, including qualified data centers, from city taxation for a period not exceeding five (5…

rule class -- Separate rate of taxation. (1) Any urban-county government or city of the home rule class which finds and declares that there exists abandoned urban property as defined in KRS 132.012 within the urban-county government or city, or which finds that there exists bligh…

Funds not to be diverted. All taxes and license fees levied or imposed by cities of the home rule class shall be levied or imposed by ordinance. The purpose for which each tax is levied or license fee imposed shall be specified in the ordinance, and the revenue therefrom shall be…

91A.030(13) -- Remedies. If, in any city of the home rule class, any city tax revenue is expended for a purpose other than that for which the tax was levied or the license fee imposed, each officer, agent or employee who, by a refusal to act, could have prevented the expenditure,…

rule class not electing by ordinance to use annual county assessment. (1) Any city of the home rule class that does not elect by ordinance under KRS 132.285 to use the annual county assessment as the basis for ad valorem tax levies for property situated within its boundaries shal…

of home rule class. In addition to those powers granted in this chapter for the collection of ad valorem taxes, any urban-county government or city of the home rule class may enforce collection of any tax bill due it by the procedure authorized by the provisions of KRS 91.481 to …