2006 Kentucky Revised Statutes - CHAPTER 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)

General Provisions

• .010   Boundary of counties on Ohio and Mississippi Rivers.
• .020   Removal of county seat.
• .030   Dividing county or striking off territory.
• .035   Branch offices -- Deputies.

Fiscal Courts

• .040   Fiscal court -- Members -- Presiding officer -- Deadlock.
• .042   Fiscal court districts in counties containing city of first class.
• .045   District boundaries -- Reapportionment -- Procedure.
• .050   County commissioners -- Election to ascertain having -- Return to prior form of government.
• .060   County commissioners -- Election, term, qualifications.
• .063   Repealed, 1982.
• .065   Repealed, 1966.
• .070   Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.
• .075   Definitions.
• .076   Use of county ordinance and resolution -- Form -- Amendment.
• .077   Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government.
• .078   Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.
• .080   Powers of fiscal court.
• .0802   Sale or other disposition of county property.
• .081   Repealed, 1978.
• .082   Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.
• .083   Additional powers of fiscal courts.
• .0831   Fiscal courts to provide facilities to hold children.
• .084   Authorization for ordinance enabling county to qualify for flood insurance.
• .0841   Effect of repeal of statute granting permissive power to counties.
• .085   Condemnation for county purposes.
• .090   Place of holding fiscal court -- Terms.
• .100   Records of fiscal court.
• .110   Repealed, 1972.
• .120   Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.
• .125   Repealed, 1966.
• .127   Repealed, 1978.

County Buildings

• .130   County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.
• .140   Care and custody of courthouse and grounds.
• .150   Repealed, 1978.
• .160   Temporary courthouse, clerk's office or jail.
• .170   Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.

Insurance

• .180   Motor vehicle and compensation insurance -- Purchase by county containing city of second, fourth, fifth or sixth class.
• .185   Motor vehicle and compensation insurance -- Purchase by county containing city of first or third class.
• .186   Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.

Consolidation of Counties

• .190   Petition for consolidation of counties -- Notice.
• .200   New petition when petition not filed in time.
• .210   Order for election on question of consolidation.
• .220   Advertisement of election.
• .230   General election laws to apply.
• .240   Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.
• .250   Report of commissions -- Election of officers for new county.
• .260   Election to choose name and county seat of new county -- Period between elections on consolidation.
• .270   Debts of old counties -- Separate taxes to pay.
• .280   Assignment of new county to various election districts.
• .290   Records and property of old counties.
• .300   Repealed, 1978.
• .310   Disposition of county administrative agencies.

County Fire Departments

• .320   Repealed, 1978.
• .323   Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.
• .325   Police and firefighters' merit system may be established -- Law governing.
• .327   Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.
• .330   Repealed, 1980.
• .340   Repealed, 1980.
• .350   Repealed, 1980.
• .360   Repealed, 1980.
• .370   Repealed, 1980.

Building Standards

• .380   Authority of fiscal court to regulate construction of buildings.
• .390   Repealed, effective August 31, 1979.
• .400   Repealed, effective August 31, 1979.
• .410   County building inspectors -- Building permits -- Fees -- Appeals.
• .420   Civil action to enforce building standards.

County Buildings Commission

• .450   County buildings commission -- Membership, terms, bond, vacancies, officers.
• .455   Disbursement of funds.
• .460   Status of commission.
• .465   Authority to convey to commission fee simple title.
• .470   Construction contract -- Approval of plans.
• .475   Amortization of cost under lease terms.
• .480   Authority to construct county buildings.
• .485   Plans and specifications, approval -- Bids.
• .490   Authority to borrow money and to issue bonds -- Conditions on issuing bonds.
• .495   Terms of bonds.
• .500   Bonds, negotiable, nontaxable, payment.
• .505   Use of bond revenue -- Lien created.
• .510   Enforcement of lien.
• .515   Receiver authorized.
• .520   Special fund created -- Bond payment -- Building maintenance.
• .525   Sinking fund management.
• .530   Surplus in maintenance fund, disposition.
• .535   Refunding bonds authorized -- Manner of issuance.
• .540   Additional bonds authorized.
• .545   Amortization -- County ownership.
• .550   General obligation bonds, deed of trust authorized -- Effect -- Intent.
• .555   Purpose of KRS 67.450 to 67.550.

Seized and Forfeited Property

• .590   Repealed, 1980.
• .592   Seized and forfeited property -- Duties of property clerk -- Exclusions.
• .594   Use of property as evidence -- Disposition.
• .600   Repealed, 1980.

Service Districts

• .650   Establishment of service districts -- Requirements for expansion of boundaries.

County Cemetery Board

• .680   County cemetery board.
• .682   County cemetery fund -- Administrative regulations relating to county cemetery board.

County Judge/Executive

• .700   County judge/executive -- Election -- Term.
• .705   Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government.
• .710   Powers and duties.
• .711   Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.
• .712   Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.
• .715   Reorganization powers.
• .720   Bond of county judge/executive -- Minimum -- Record.
• .722   Expense allowance for county road department -- Exception.
• .725   "Absent" and "disabled" defined for KRS 67.730 to 67.745.
• .730   Inability of county judge/executive to serve during emergency.
• .735   Appointment of deputy county judge/executive to serve during emergency.
• .740   Assumption of duties of county judge/executive by fiscal court member.
• .745   Persons serving as county judge/executive during emergency -- How long.

Taxation of Business

• .750   Definitions for KRS 67.750 to 67.790.
• .753   Apportionment of net profit or gross receipts of business entity to local tax district.
• .755   Quarterly estimated tax payments.
• .758   Refund of estimated taxes.
• .760   Applicability of federal income tax law -- Business entity to keep records.
• .763   Tax liability of business entity that ceases doing business in tax district.
• .765   Use of tax year and accounting methods required for federal income tax purposes.
• .768   When returns to be made -- Copy of federal income tax return to be submitted with return.
• .770   Extensions.
• .773   Tax due when return filed -- Minimum and maximum liability.
• .775   Auditing of returns -- Payment of additional tax -- Federal audit.
• .778   Payment of tax not delayed -- Claims for refund or credit.
• .780   Employer to withhold taxes.
• .783   Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.
• .785   Personal liability of officers of business entity.
• .788   Application for refund or credit -- When employee may file for refund.
• .790   Penalties -- Confidentiality of information filed with tax district.
• .793   Tax district may levy one-time tax rate.
• .795   When KRS 67.750 to 67.790 applies.

Counties Without Incorporated Areas

• .800   Receipt by county of funds a city is eligible to receive.
• .805   Receipt of certain tax funds by county.
• .810   Receipt by county of urban library funds.

Charter County Government and Consolidated City-County Services and Functions

• .825   Authorization for charter county government or consolidation of services or functions.
• .830   Procedure for adoption of charter county form of government or for consolidation of services or functions.
• .835   Redistricting of charter county government legislative districts.
• .840   Election of officials.
• .845   Dissolution of incorporated cities and special districts -- Effect.
• .850   Rights, powers, privileges, and immunities of charter county governments.
• .855   Ordinance powers -- Conflicts.
• .860   Service districts.
• .865   Merit or civil service system for employees.
• .870   Employment on basis of political activity prohibited.
• .875   Retirement system for employees.

Unified Local Government

• .900   Authorization to form unified local government.
• .902   Definitions for KRS 67.900 to 67.940.
• .904   Procedure for initiation of unification process -- Appointment of unification review commission.
• .906   Unification review commission -- Membership -- Chairperson -- Filling vacancies.
• .908   Funding of unification review commission.
• .910   Unification plan -- Components -- Deadline for completion -- Dissolution of commission.
• .912   Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.
• .914   Public hearings on unification plan.
• .916   Approval of unification plan by commission.
• .918   Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years.
• .920   Redistricting of unified local government legislative districts.
• .922   Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and highest participating class of city laws -- Enactment and enforcement of ordinances.
• .924   Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.
• .926   Contracts and obligations of counties and cities to be honored after unification.
• .928   Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.
• .930   Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect.
• .932   Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.
• .934   Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.
• .936   Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.
• .938   Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.
• .940   Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.

Penalties

• .990   Penalties.
• .992   Penalty.