Title IX, Counties, Cities, and Other Local Units

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…

The fiscal affairs of each county, except those pertaining to education, shall be administered by the fiscal court under a uniform budget system. The county budget shall provide for all the funds to be expended by the county from current revenue for each fiscal year. The state lo…

(1) The county judge/executive shall annually prepare a proposed budget for the expenditure of all funds, including those from state and federal sources, which are to be expended by the fiscal court in the next fiscal year. The proposed budget shall be classified into budget unit…

recall vote or reconsideration. (1) The property valuation administrator shall submit an official estimate of real and personal property and new property assessment as defined in KRS 132.010, to the county judge/executive by April 1 of each year. (2) No county fiscal court shall …

Subject to the provisions of KRS 68.245, a county fiscal court may levy a rate on business inventories equal to or less than the prevailing rate of taxation on other tangible personal property in the respective county.

(1) In the event that the tax rate applicable to real property levied by a county fiscal court will produce a percentage increase in revenue from personal property less than the percentage increase in revenue from real property, the county fiscal court may levy a tax rate applica…

budget. (1) The state local finance officer shall have full power and authority to supervise and direct the form and classifications of all county budgets. He shall approve all budget forms and classifications and may change any form or classification submitted to him before maki…

(1) The proposed county budget, tentatively approved by the fiscal court and approved by the state local finance officer as to form and classification, shall be submitted to the fiscal court for adoption not later than July 1 of each year. The budget as presented and amended shal…

Within fifteen (15) days after the budget is adopted by the fiscal court, the county judge/executive shall certify to the state local finance officer a copy of the original budget as approved by the state local finance officer, indicating clearly all changes made by the fiscal co…

of certain recurrent expenses -- Use of electronic funds transfers. (1) Claims against the county that are within the amount of line items of the county budget and arise pursuant to contracts duly authorized by the fiscal court shall be paid by the county judge/executive by a war…

The fiscal court may make provision for the expenditure of receipts unanticipated in the original budget by preparing an amendment to the budget, showing the source and amount of the unanticipated receipts and specifying the budget funds that are to be increased thereby. The amen…

The fiscal court may transfer money from one (1) budget fund to another to provide for emergencies or increases or decreases in county employment pursuant to KRS 64.530(4). The order of the fiscal court making the transfer shall show the nature of the emergency or personnel incre…

Any appropriation made or claim allowed by the fiscal court in excess of any budget fund, and any warrant or contract not within the budget appropriation, shall be void. No member of the fiscal court shall vote for any such illegal appropriation or claim. The county treasurer sha…

Except in case of an emergency concerning which the county judge/executive, the fiscal court and the state local finance officer unanimously agree in writing, and, except for encumbrances or expenditures from the county's road fund, no county shall, during the first half of any f…

The fiscal court may borrow money in anticipation of revenue receipts to meet the current expenses of the county as they accrue, and to pay interest and principal on bonded debts. Such current borrowing shall not exceed seventy-five percent (75%) of the unrealized and unencumbere…

compel compliance with budget law. The state local finance officer shall prescribe the books, blanks and forms to be used by county officials in the administration of the fiscal affairs of the county under the budget laws. He shall examine the budget records and make such investi…

judge/executive. (1) The county treasurer shall balance his books on the first day of each month, so as to show the correct amount on hand belonging to each fund on the day the balance is made, and shall within ten (10) days file with the county judge/executive and members of the…

It is the intent of KRS 68.520 to 68.550 to provide to counties within the Commonwealth of Kentucky, subject to the provisions for election set forth in KRS 68.520 to 68.550, additional revenues for public service programs through voted levies of ad valorem taxes and license taxe…

to electorate -- Limitation on ad valorem or occupational license taxes. (1) As used in KRS 68.510 to 68.550 unless the context requires otherwise, "public service program" shall mean any newly-instituted or expanded service program to be performed by any county for the benefit o…

voters -- Election -- Framing of questions. (1) In the event the fiscal court of any county determines that the public interest requires the establishment of one or more public service programs and that existing county revenues are inadequate to reasonably provide for such progra…

(1) If a majority of those voting on the question of any public service program approve such particular public service program, such particular public service program shall be adopted. The county clerk shall cause the question to appear before the voters, and the election results…

In an urban-county government, all rights, powers, privileges and responsibilities conferred by KRS 68.520 to 68.550 upon the fiscal court shall be exercised by the governing body of the urban-county government.

As used in KRS 68.600 to 68.606, unless context otherwise requires: (1) "Board" means the board of trustees of an industrial taxing district; (2) "District" means an industrial taxing district; and (3) "Governmental services" means services to include fire protection, solid waste…

The board of trustees shall comply with the provisions of KRS 65A.010 to 65A.090.

levy taxes for higher level of services. A portion of territory in a county that includes property that will be used in an economic development project that will result in the creation of at least five hundred (500) new jobs may be organized into a district for the purpose of lev…

occupational license tax. (1) Districts shall be organized under the procedures of KRS 68.602. (2) A district created under KRS 68.602 shall constitute a taxing district within the meaning of Section 157 of the Constitution of Kentucky. (3) A special ad valorem tax and an occupat…

(1) A district shall be administered by the fiscal court of the county creating it, which shall control and manage the affairs of the district. The fiscal court may, by a majority vote of its members, establish a board of trustees to control and manage the affairs of the district…

(1) Any outgoing county treasurer who fails for ten (10) days to comply with any of the provisions of KRS 68.050 shall be fined not less than fifty (50) nor more than five hundred dollars ($500). (2) The fiscal court and each of its members who fails or refuses to comply with any…

requiring victim of alleged sexual offense to submit to polygraph or other examination -- Other prohibitions. No Commonwealth's or county attorney shall: (1) As a condition of proceeding with an investigation or prosecution of a case, request or require a victim of an alleged sex…

Exceptions. (1) Except as provided in subsection (2) of this section, the Commonwealth's attorney shall, except in Franklin County, attend to all civil cases and proceedings in which the Commonwealth is interested in the Circuit Courts of his judicial circuit. In civil cases the …

Each regular Commonwealth's attorney shall be, ex officio, a special prosecutor of the Commonwealth, and as such shall perform such duties and render such services, at such time and places, coextensive with the Commonwealth as may be required by the Attorney General. The duties a…

Each Commonwealth's attorney shall advise the collector of money due the Commonwealth in each county of his district in regard to motions against delinquent collecting officers for failing to return executions, and shall prosecute the motions.

Each Commonwealth's attorney shall investigate and inquire into the condition of all unsatisfied judgments in his district in favor of the Commonwealth. He shall take all necessary steps by motion, action or otherwise to collect the unsatisfied judgments and cause them to be paid…

special prosecutor. Any Commonwealth's attorney or county attorney acting as a special prosecutor shall be reimbursed for his actual expenses incurred for lodging, meals and necessary travel. Such claims upon being approved by the Attorney General, shall be submitted to the Finan…

Compensation. Whenever the Commonwealth's or county attorney is absent, the Chief Judge of the appropriate court may appoint a suitable attorney to act as Commonwealth's or county attorney during his absence to prosecute criminal cases in the respective court. Such pro tem Common…

In the absence of the Commonwealth's attorney, the first assistant Commonwealth's attorney shall act as Commonwealth's attorney, without additional compensation. In the absence of both the Commonwealth's attorney and the first assistant Commonwealth's attorney, the second assista…

or more to administer oath. In counties having a population of 200,000 or over, the stenographers for the Commonwealth's attorney shall have the same power of administering an oath as a notary public.

The stenographer for the Commonwealth's attorney shall have the same power of administering an oath as a notary public.

Commonwealth detectives shall have the power of arrest in the counties comprising their districts and the right to execute process statewide. They shall assist the Commonwealth's attorney in all matters pertaining to his office in the manner he designates and shall assist him in …

Commonwealth's attorney. The necessary expenses of the Commonwealth's attorney in the discharge of his official duties in counties containing a population of more than 150,000 shall be paid out of the county levy. The fiscal court shall order payment of the expenses upon presenta…

class to provide automobile for Commonwealth's attorney. In any county containing a consolidated local government or city of the first class, the consolidated local government or fiscal court shall provide an automobile for the use of the Commonwealth's attorney to assist him or …

(1) Except as provided in KRS 67C.115, the county attorney shall attend the fiscal court or consolidated local government and conduct all business touching the rights or interests of the county or consolidated local government, and when so directed by the fiscal court or consolid…

to oppose. The county attorney shall oppose the wrongful opening, alteration or discontinuance of any public road.

The county attorney shall investigate and inquire into the condition of all unsatisfied judgments in his county in favor of the Commonwealth. He shall take all necessary steps, by motion, action or otherwise to collect unsatisfied judgments and cause them to be paid into the Stat…

The assistant county attorneys shall be attorneys licensed to practice in the Commonwealth and shall have the same powers and perform the same duties that county attorneys have and perform, except that they shall be under the direction and control of the county attorney.

In the absence of the county attorney, the first assistant shall act as county attorney, and in the absence of the county attorney and the first assistant, the second assistant shall act as county attorney. The assistants shall not receive additional compensation for acting as co…

consolidated local government or a city of the first class in administering oaths. In counties containing a consolidated local government or city of the first class, the stenographer for the county attorney shall have the same power of administering an oath as a notary public.

(1) Each county attorney may employ individually or jointly with one (1) or more other county attorneys at least one (1) victim advocate to counsel and assist crime victims as defined in KRS 421.500. (2) An individual employed as a victim advocate shall be a person who by a combi…

appointed after July 1, 2019. (1) A county attorney may employ one (1) or more county detectives. County detectives shall have the power of arrest in the county and the right to execute process statewide. They shall assist the county attorney in all matters pertaining to his offi…

(1) Beginning on July 1, 2023, a county attorney currently in office shall, within sixty (60) days of the close of a fiscal year, file an annual settlement with the Prosecutors Advisory Council. The settlement shall include an accounting of all funds received, disbursed, or held …