Title IX, Counties, Cities, and Other Local Units

Employees who at the time the provisions of KRS 90.310 to 90.410 are adopted by any city have been in the employ of that city for one (1) year last past shall not be required to stand an original examination, and shall be eligible for all the benefits provided by KRS 90.310 to 90…

(1) The appointing authority shall make all civil service appointments, and the appointments shall be made only from the lists of applicants certified to him by the civil service commission after examination. Appointments shall be made only by the selection of one (1) of the thre…

(1) No employee in the classified service shall be dismissed, suspended, or reduced in grade or pay for any reason except inefficiency, misconduct, insubordination, violation of law involving moral turpitude, or violation of any rule adopted by the city legislative body or civil …

(1) Any employee of the city found guilty by the civil service commission of any charge as provided by KRS 90.360 may bring an action in the Circuit Court of the county in which the city is located to contest the action of that body. (2) Upon request in writing by the accused, an…

reduction -- Abolishment of office or position -- Reinstatement. (1) The city legislative body shall fix by ordinance the number and classification of city employees, and the salaries for each classification. When the number of employees and their classification has been fixed by…

(1) No person shall be appointed to any position because of political partisan service rendered by him or his family, or because of political sentiment or affiliation, nor shall any person be dismissed or reduced in grade because of any political opinion. (2) No employee shall co…

Retirement System after August 1, 1988 -- Option to convert pension benefits to annuity benefits -- Repeal of ordinances established for creation or maintenance of pension fund -- Liquidation and distribution of residual assets -- Report. (1) Any city maintaining a pension fund f…

Employees Retirement System after August 1, 1988 -- Option to convert pension benefits to annuity benefits -- Repeal of ordinances established for creation or maintenance of pension fund -- Liquidation and distribution of residual assets -- Report. (1) Any city maintaining a pens…

Any person who shall knowingly, or wittingly, or intentionally, or through gross negligence, violate any of the provisions of this chapter shall be guilty of a misdemeanor, and shall upon conviction thereof be subject to a fine of not less than fifty dollars ($50) nor more than f…

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…

Transfer of surplus to general fund -- Use -- Restriction on ad valorem tax for sinking fund purposes -- Issuance and enforcement of licenses -- Regulation of ministers. (1) The board of aldermen of every city of the first class, in addition to levying ad valorem taxes, may by or…

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

(1) Occupational license fees levied under KRS 91.200 by the legislative body of a city of the first class may apply to racetrack extensions. (2) As used in this section: (a) "Historical horse race" has the same meaning as in KRS 138.511; and (b) 1. "Racetrack extension" means an…

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…

Exemption of manufacturing establishments, including qualified data centers. (1) Each city of the first class shall raise a revenue from ad valorem taxes and from taxes based on income, licenses and franchises. The board of aldermen may each year, by ordinance, levy an ad valorem…

[This is merely a reference entry, to call attention to the fact that the provisions of KRS 92.281 apply to cities of the first class as well as other cities.]

(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…

Disposition of revenue -- Penalty -- Lien. (1) The treasurer and secretary of the sinking fund shall collect all taxes on personal property based on income, licenses and franchises in lieu of an ad valorem tax, and shall pay them monthly to the director of finance, who shall give…

forbidden -- Failure to make levy. (1) The board of aldermen, in its annual levy of taxes, shall make such separate levies as are required by law or as the board deems necessary or desirable, and a general levy in such amount as in its judgment is necessary and advisable. The amo…

(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…

(1) Any city of the first class which finds and declares that there exists abandoned urban property as defined in KRS 132.012(1) within the city or which finds that there exists blighted or deteriorated property pursuant to KRS 99.700 to 99.730 may levy a separate rate of taxatio…

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…

(1) The board of aldermen may annually provide by ordinance for the assessment of all real and personal property that is subject to city taxation, except such property as is required by law to be assessed by some other agency. Except as provided in KRS 91.620 to 91.680, the city …

office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers. (1) Every person owning or holding taxable property, either in his own right or as a fiduciary or agent, shall return to the assessor or his assistant a true list of all such …

If the assessor concludes that in any list filed under KRS 91.320 the taxpayer has omitted to list any of his taxable property or has valued any property too low, he may assess the property omitted or raise the valuation of the property valued too low, and shall immediately notif…

The assessor or his assistant, before assessing any land or improvements, shall view the same, and before assessing any personal property shall go upon the premises where the personal property or the greater part of it is found. Failure to comply with this section shall not inval…

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…

The assessor shall, on or before September 10 of each year, or as soon thereafter as is practicable, have available to the general public, records of the current assessment return which shall include the names of all owners or holders of lands, improvements or personal property, …

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 …

(1) Any lot that is not designated by a number on the assessor's maps, and any lot that is so designated but is subsequently subdivided, shall be given an appropriate serial number by the assessor, and shall be designated by that number in the assessment books. The board of alder…