Title IX, Counties, Cities, and Other Local Units

security companies -- Assessment procedure. (1) Except as provided in subsection (2) of this section, the shares of stock of every incorporated bank, trust company, and guaranty or security company located in a city of the first class or consolidated local government shall be ass…

Whenever any person or association of persons not a corporation and not having capital stock engages in this state in the business of a trust company or a guaranty or security company, the capital and property, or the certificates or other evidences of right or interest in the bu…

(1) Each company or individual subject to assessment under KRS 91.620 or 91.630 shall, between September 1 and October 1 each year, make and deliver to the city assessor a statement verified by its president, cashier, secretary, treasurer, manager, or other chief officer or agent…

The city assessor, immediately after fixing the value of the capital stock of any company or individual under KRS 91.640, shall notify the company or individual of that fact. The company or individual shall have at least ten (10) days from the time of receiving the notice to go b…

The city assessor shall make out and authenticate the tax bills on the assessments made under KRS 91.640 and 91.650, and such tax bills shall have the same effect as tax bills made out and authenticated by him on assessments of other property. He shall list the tax bills with the…

The individual stockholders of any corporation that is required to report and pay city taxes upon its capital stock under KRS 91.620 to 91.660 shall not be required to list their shares in the corporation so long as the corporation pays the city taxes on its capital stock under t…

If any company or individual fails to make the report required by KRS 91.640 on or before October 1 of any year, the city assessor shall ascertain the facts and values as required by KRS 91.640 in such manner and by such means as he deems proper, at the cost of the company or ind…

As used in KRS 91.750 to 91.762, unless the context otherwise requires: (1) "Economic improvement" means any activity or service for the improvement and promotion of a management district that is of special benefit to property within the district, but shall not include any servic…

A city of the first class, consolidated local government, or urban-county government may establish one (1) or more management districts pursuant to KRS 91.750 to 91.762, for the purpose of providing and financing economic improvements that specially benefit property within the ma…

(1) A city, consolidated local government, or urban-county government may initiate proceedings to establish a management district upon receipt by the executive authority of a written petition requesting the formation of a management district. A petition requesting the formation 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 improvem…

assessments -- Appeal -- Lien. (1) Upon the effective date of the ordinance establishing the management district, a board of directors shall be appointed and shall proceed to implement the economic improvements contained in the ordinance adopted by the legislative body. (2) As so…

(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 a board of directors. (2) The number of members of the board of directors, their terms and qualifications, shall be established by the ordi…

(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 91.750 to 91.762 for the establishment of the management district. (2) The management district shall be dissolved by the legislative body upon th…

(1) The board of tax supervisors shall consist of three (3) members who live in the city and own real property within the corporate limits of the city. Each member shall be appointed annually by the mayor, subject to the approval of the city legislative body. The members of the b…

tax. (1) Except as provided in KRS 132.487, the legislative body of an urban-county government and each city of the home rule class shall provide each year, by ordinance, for the assessment of all real and personal property within the corporate limits that is subject to taxation …

License fees -- Occupational tax. (1) Cities of all classes are authorized to levy and collect any and all taxes provided for in Section 181 of the Constitution of the Commonwealth of Kentucky, and to use the revenue therefrom for such purposes as may be provided by the legislati…

(1) Occupational license fees levied under KRS 92.281 by the legislative body of a city 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 any facility: a. Owne…

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 …

authorities. (1) Any city by ordinance may create motor vehicle parking authorities, or at any time, the legislative body of a city by ordinance and the fiscal court of the county containing the city may enter into an agreement to form a joint city-county motor vehicle parking au…

(1) A city parking authority shall consist of five (5) persons appointed by the mayor with the approval of the city legislative body, to serve as commissioners of the local parking authority. Three (3) of the commissioners who are first appointed shall be designated to serve for …

The legislative body may fix the compensation of the commissioners whose appointment they approve. The compensation of a commissioner shall not be decreased during the term to which he was appointed.

Property now used or hereafter acquired for off-street parking by a private operator shall not be subject to condemnation.

The parking authority may rent or lease to any individual, firm or corporation any portion of the premises established as an off-street parking facility for service concessions, commercial uses or otherwise, after first advertising for bids therefor by publication not less than o…

No member or employee of a parking authority shall acquire any interest, direct or indirect, in any project or in any property including or planned to be included in any project, nor shall he have any interest, direct or indirect, in any contract or proposed contract for material…

95.761 to 95.784. (1) As used in KRS 95.160 to 95.290 and in KRS 95.830 to 95.845, unless the context requires otherwise: (a) "Dismissal" means the discharge of an employee by the division or department head, civil service board, or other lawful authority; (b) "Eligible list" mea…

(1) This chapter shall apply to the personnel of all fire departments in the state whether paid or unpaid, or both. (2) Except as expressly provided in this chapter, nothing herein contained shall be deemed to limit the powers, rights, duties, and responsibilities of municipal or…

Members of the police and fire departments in cities and urban-county governments shall abide by and adhere to the rules, regulations and laws set forth by the Kentucky Revised Statutes, and the legislative body of the city in which they are employed, provided, that no such rule,…

political activity. Uniformed employees of any city or county police or fire department, while off duty and out of uniform, shall be entitled to: (a) Place political bumper stickers on their privately-owned vehicles; (b) Wear political buttons; (c) Contribute money to political p…

property tax bills -- Collection and distribution. (1) If a city fire department is authorized by law to collect membership charges or subscriber fees for combatting fires or serving in other emergencies, the city legislative body may adopt an ordinance to require those annual me…

have common law and statutory powers of constables and sheriffs. (1) The chief of police and all members of the police force in urban-county governments and cities shall possess all of the common law and statutory powers of constables and sheriffs. They may exercise those powers,…

(1) As used in this section, "chief fire officer" means an individual who plays an essential role in the administrative structure of his or her fire department. (2) There is hereby created the Kentucky Fire Commission, hereinafter called "commission," which shall be attached to t…

sexual offense to submit to polygraph or other examination -- Other prohibitions. No police officer shall: (1) As a condition of proceeding with an investigation or prosecution of a case, request or require a victim of an alleged sexual offense to submit to a polygraph examinatio…

(1) As used in this section: (a) "City" means any incorporated city, consolidated local government, unified local government, urban-county government, or charter county government, operating under the law of this Commonwealth, and the offices and agencies thereof; and (b) "Police…

At the first meeting of the commission after January 1 of each year, the commission shall elect a chair, vice chair, and secretary from among the appointed members to fill regular terms. A majority of the members shall constitute a quorum.

regulations. (1) The commission shall make full and complete studies, recommendations and reports to the Governor, the Kentucky Community and Technical College System, and the Legislature for the purpose of establishing: (a) Minimum standards and education of fire protection pers…

In carrying out its duties and responsibilities, the commission shall have the following additional duties: (1) To meet at times and places in the State of Kentucky it deems proper. Meetings shall be called by the chairman upon his own motion, or upon the written request of a maj…

governmental entity -- Annual reports to commission -- Penalties for noncompliance -- Referral of irregularities -- Corrective actions -- Reported information is public record -- Financial review and audit of fire district and nonprofit fire department -- Administrative regulatio…

district or volunteer fire department -- Conditions -- Procedures. (1) Notwithstanding any provision of KRS 65.166, the commission may initiate consideration of a dissolution of a fire protection district or volunteer fire department district providing fire protection services at…

education programs approved by the commission -- Commission to ratify certain personnel decisions -- Procedure for budget administration. (1) The Kentucky Community and Technical College System shall conduct or contract for the delivery of all certificate, diploma, or associate d…

disabled in line of duty -- Documentation -- Reduction in payments if firefighter has other coverage -- Procedure upon termination of disability or coverage -- Administrative regulations -- Penalty for providing false information -- Proration if funds insufficient. (1) If a firef…

firefighter -- Administrative regulations. (1) The commission shall develop a policy for reviewing and accepting the training and service of any member of the United States military who served as a firefighter towards certification as a firefighter in the Commonwealth of Kentucky…

powers -- Prohibited acts. (1) As used in this section and KRS 95A.102, "fire investigator" means a professional firefighter, as defined in KRS 95A.210, who has been appointed to investigate offenses under KRS Chapter 513 and to exercise peace officer powers. (2) The chief of a f…

in-service. (1) All fire investigators appointed to exercise peace officer powers under KRS 95A.100 that are appointed on or after January 1, 2019, shall, within one (1) year of their appointment or employment, successfully complete a basic training course as established by KRS 1…