2014 Kentucky Revised Statutes CHAPTER 210 - STATE AND REGIONAL MENTAL HEALTH PROGRAMS 210.480 Special ad valorem tax for mental health or individuals with an intellectual disability.
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210.480 Special ad valorem tax for mental health or individuals with an
intellectual disability.
(1)
(2)
If, after the establishment of the taxing district for mental health or individuals
with an intellectual disability as provided for in this section, KRS 210.460, and
KRS 210.470, the tax levying authorities in member areas of the district, in the
opinion of the community board for mental health or individuals with an
intellectual disability, do not appropriate an amount sufficient to meet the needs
of the services program for mental health or individuals with an intellectual
disability and clinic, as established pursuant to KRS 210.370, the community
board for mental health or individuals with an intellectual disability, acting as
the governing body of the taxing district shall, with the approval of the Cabinet
for Health and Family Services, request the fiscal courts in each of the member
areas which have not contributed a sufficient proportionate share of the cost of
the program, to impose a special ad valorem tax for mental health or
individuals with an intellectual disability in such amount that it deems sufficient,
but not in excess of four cents ($0.04) per one hundred dollars ($100) of full
assessed valuation. The fiscal court may, upon receipt of a duly certified copy
of said request, include in the next ad valorem tax levy said special tax for
mental health or individuals with an intellectual disability imposed by the board
for mental health or individuals with an intellectual disability, which shall be in
addition to all other county ad valorem taxes. If levied by the fiscal court, said
special tax for mental health or individuals with an intellectual disability shall be
collected in the same manner as are other county ad valorem taxes and turned
over to the community board for mental health or individuals with an intellectual
disability to be used for the maintenance and operation of the services program
for mental health or individuals with an intellectual disability and clinic as
provided in KRS 210.460. No appropriation for a services program for mental
health or individuals with an intellectual disability and clinic established under
KRS 210.370 shall be reduced or eliminated on the grounds that a special tax
has been levied where the community board for mental health or individuals
with an intellectual disability requested the amount levied as a necessary
supplement to that appropriation. Taxing districts organized pursuant to KRS
210.470 shall not be subject to the provisions of the compensating tax rate as
defined by KRS 132.010 nor to Acts 1965 (1st Ex. Sess.), ch. 2.
Nothing contained in this section shall be construed as precluding any city or
county from appropriating or allocating funds in any other manner for the
support of the regional services program for mental health or individuals with
an intellectual disability and clinic, pursuant to KRS 210.460, or any other
statutory provision.
Effective:July 12, 2012
History: Amended 2012 Ky. Acts ch. 146, sec. 87, effective July 12, 2012. -Amended 2005 Ky. Acts ch. 99, sec. 336, effective June 20, 2005. -- Amended
1998 Ky. Acts ch. 426, sec. 280, effective July 15, 1998. -- Amended 1978 Ky.
Acts ch. 396, sec. 13, effective June 17, 1978. -- Amended 1974 Ky. Acts
ch. 74, Art. VI, sec. 107(1) and (9). -- Created 1970 Ky. Acts ch. 278, sec. 9.
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