2013 Kentucky Revised Statutes CHAPTER 65 - GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS 65.182 Procedures for creating taxing district.
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65.182 Procedures for creating taxing district.
Except as otherwise provided by state law, the sole methods of creating a taxing
district shall be in accordance with the following:
(1) (a) Persons desiring to form a taxing district shall present a petition to the
fiscal court clerk and to each member of the fiscal court, meeting the
criteria of KRS 65.184, and signed by a number of registered voters equal
to or greater than twenty-five percent (25%) of an average of the voters
living in the proposed taxing district and voting in the last four (4) general
elections. At time of its submission to fiscal court, each petition shall be
accompanied by a plan of service, showing such of the following as may
be germane to the purposes for which the taxing district is being formed:
1.
The statutory authority under which the district is created and under
which the taxing district will operate;
2.
Demographic characteristics of the area including but not limited to
population, density, projected growth, and assessed valuation;
3.
A description of the service area including but not limited to the
population to be served, a metes and bounds description of the area
of the proposed taxing district, the anticipated date of beginning
service, the nature and extent of the proposed service, the projected
effect of providing service on the social and economic growth of the
area, and projected growth in service demand or need;
4.
A three (3) year projection of cost versus revenue;
5.
Justification for formation of the taxing district including but not
limited to the location of nearby governmental and nongovernmental
providers of like services; and
6.
Any additional information, such as land use plans, existing land
uses, drainage patterns, health problems, and other similar analyses
which bear on the necessity and means of providing the proposed
service.
(b) A majority of the members of a fiscal court may vote to form a taxing
district set forth in a plan of service that shall contain those items set forth
in paragraph (a)1. to 6. of this subsection as may be germane to the
purposes for which the taxing district is being formed.
(2) The fiscal court clerk shall notify all planning commissions, cities, and area
development districts within whose jurisdiction the proposed service area is
located and any state agencies required by law to be notified of the proposal
for the creation of the taxing district.
(3) The fiscal court clerk shall schedule a hearing on the proposal for no earlier
than thirty (30) nor later than ninety (90) days following receipt of the petition,
charter, and plan of service, and shall, in accordance with the provisions of
KRS Chapter 424, publish notice of the time and place of the public hearing
and an accurate map of the area or a description in layman's terms reasonably
identifying the area.
(4) At the public hearing, the fiscal court shall take testimony of interested parties
and solicit the recommendations of any planning commission, city, area
development district, or state agency meeting the criteria of subsection (2) of
this section.
(5) The fiscal court may extend the hearing, from time-to-time, for ninety (90) days
from the date of the initial hearing and shall render a decision within thirty (30)
days of the final adjournment of the hearing.
(6) Following the hearing, the fiscal court shall set forth its written findings of fact
and shall approve or disapprove the formation of the taxing district to provide
service as described in the plan of service and to exercise the powers granted
by the specific statutes that apply to the taxing district being formed.
(7) The creation of a taxing district shall be of legal effect only upon the adoption
of an ordinance, in accordance with the provisions of KRS 67.075 and 67.077,
creating the taxing district, and compliance with the requirements of KRS
65.005.
(8) A certified copy of the ordinance creating the taxing district shall be filed with
the county clerk who shall add the levy to the tax bills of the county. For taxing
purposes, the effective date of the tax levy shall be January 1 of the year
following the certification of the creation of the taxing district.
(9) Nothing in this section shall be construed to enlarge upon or to restrict the
powers granted a taxing district under the taxing district's specific authorizing
statutes.
(10) In a county which does not contain a city of the first class, the fiscal court may
adopt the procedures of KRS 65.192 to create a fire protection district or a
volunteer fire department district, but only those qualified voters who live within
the boundaries of the proposed district shall vote on the question of whether it
shall be established.
Effective:July 15, 2002
History: Amended 2002 Ky. Acts ch. 361, sec. 12, effective July 15, 2002. -Amended 1994 Ky. Acts ch. 155, sec. 1, effective July 15, 1994. -- Created 1984
Ky. Acts ch. 100, sec. 2, effective July 13, 1984.
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