Title IX, Counties, Cities, and Other Local Units

In order to accomplish its purposes the authority, through its board, may request the legislative body of the urban-county government in which it is located to levy an occupational license tax on all businesses, commercial establishments, and professional offices within the local…

unification. All contracts, bonds, franchises, and other obligations of a participating city and the county in existence on the effective date of a unified local government shall continue in force and effect as obligations of the unified local government, and the unified local go…

unified territory -- Funding responsibilities and oversight duties unaffected by unification. (1) Except as provided in subsection (2) of this section, all offices provided for in Sections 99 and 144 of the Constitution of Kentucky shall remain in existence upon the unification o…

If the authority determines upon application of a business, individual, or property owner doing business, having offices, or owning property within the local parking district, that such business or individual does not benefit from the operation of the authority then an exemption …

government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect. (1) Upon the effective date of an adopted unification plan, all regular employees of the county and participating city or cities shall become employees of the unified local go…

legislative council -- Tax districts to correspond -- Partial-service districts. The territory of a unified local government may be divided into service districts. Each service district shall constitute a separate tax district within which the unified local government shall levy …

unless eliminated in plan or later dissolved -- Rate of levy. Unless eliminated under the unification plan, all taxing districts, fire protection districts, sanitation districts, water districts, and any special taxing or service districts of any kind existing upon the successful…

agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council. (1) Unless eliminated under the unification plan, all ordinances of a county and participating city creating boards, commissions, and authorities and interlocal agreements shall survive and …

-- Imposition of different tax rates within territory -- Certificates of delinquency. (1) The tax structure, tax rates, and level of services in effect in the county and in each of the participating cities upon the adoption of a unified local government shall remain in effect aft…

existing powers -- Incorporations after unification prohibited -- Council approval required for annexation. (1) Any nonparticipating city located within the territory of a unified local government following adoption of a unification plan shall remain incorporated unless dissolved…

Any person who knowingly makes any false statement, or falsifies, or permits to be falsified, any record or records of the fund established pursuant to KRS 67A.370, in any attempt to defraud the fund, shall be fined not less than $500 or imprisoned in the county jail for not more…

(1) Any officer who willfully violates any of the provisions of KRS 67.020 is guilty of misfeasance in office, and shall be fined not more than one hundred dollars ($100). (2) Any officer who willfully violates any of the provisions of KRS 67.090(2) shall be fined not less than f…

Any person who violates any provision of KRS 67.082 relating to the use of poisons shall be fined not less than fifty dollars ($50), nor more than five hundred dollars ($500), or imprisoned for not less than ten (10) days, nor more than three (3) months, or both.

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…