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165.220 Tax levy for junior college.
The board of education of any city having a municipal junior college pursuant to KRS
165.210 may request and the legislative body of the city shall then, after an election
as required by Section 184 of the Constitution, annually cause to be levied and
collected, for the support of a municipal junior college, a tax of not less than five
cents ($0.05) nor more than seven cents ($0.07) on each one hundred dollars
($100) worth of property subject to taxation for city purposes. Any election for the
levy of taxes under this section shall be held at the next regular election if the
question is filed with the county clerk not later than the second Tuesday in August
preceding the regular election. The levy of such taxes shall be made at the same
time and in the same manner as other levies for public school purposes. The amount
levied shall be placed to the credit of the board of education fund upon completion of
the assessment of property for taxation, and paid as collected, subject to the
discounts or penalties allowed on other city taxes, by the treasurer of the city to the
treasurer of the board of education for the purpose of establishing, acquiring and
operating the college. The taxes authorized by this section shall be construed to be
school taxes and shall be in addition to all other taxes authorized by law to be used
for municipal or school purposes.
Effective:January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 239, effective January 1, 2015. -Amended 1996 Ky. Acts ch. 195, sec. 61, effective July 15, 1996. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs.
3219-8, 3219-10.
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