Kentucky CHAPTER 68 COUNTY FINANCE AND COUNTY TREASURER
County Financial Officers, Taxation, and Fiscal Management
- .005 County administrative code.
- .010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances.
- .020 County treasurer -- Duties and powers.
- .030 Approval and recording of settlements.
- .040 Repealed, 1950.
- .050 Duties of outgoing county treasurer.
- .060 Fiscal year for counties.
- .070 Repealed, 1944.
- .080 Publication of annual financial statement of counties containing city of first class.
- .090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution.
- .100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies.
- .110 Expenditure in excess of revenue or diversion of funds forbidden.
- .120 Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.
- .125 County land and building fund.
- .127 Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.
- .130 Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.
- .140 Duties of auditor and assistant auditor.
- .150 Additional audit by independent firm.
- .160 Purchasing agent for consolidated local government or county having city of first class.
- .170 Duties and salary of purchasing agent.
- .175 Repealed, 1978.
License Taxes
- .178 County license fee for off-site waste management facilities -- Use of proceeds.
- .180 Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.
- .185 Fiscal court's function in collection and appropriation of tax.
- .190 Credit for payment of similar city tax.
- .195 Construction of KRS 68.180 to 68.195.
- .197 License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.
- .198 Fiscal court powers as to imposition of license tax (counties of 30,000).
- .199 County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.
- .200 License fee on retailers who rent out motor vehicles in counties containing a city of the first, second, or third class and for urban-counties -- Use of proceeds.
- .202 License fee on cable television systems in counties containing a city of the second class -- Use of proceeds.
County Budget
- .210 Administration of county uniform budget system -- Review -- Revision.
- .220 Uniform county budget system.
- .230 Repealed, 1980.
- .240 Proposed budget -- Contents -- Duties of fiscal court.
- .243 Repealed, 1990.
- .245 Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.
- .246 Rate on business inventories levied by fiscal court.
- .247 Repealed, 1990.
- .248 County revenue limits on tax rate applicable to personal property.
- .249 Repealed, 1990.
- .250 Form of budget -- State local finance officer to regulate -- Approval of budget.
- .260 Adoption of budget by fiscal court.
- .270 Certification of approved budget to state local finance officer.
- .275 Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.
- .280 Amendment of budget to provide for expenditure of unanticipated income.
- .290 Transfer of money between budget funds.
- .300 Expenditures in excess of budget fund void and illegal.
- .310 Limit of expenditures for first half of each fourth year.
- .320 Borrowing in anticipation of current receipts.
- .325 Repealed, 1978.
- .330 Repealed, 1978.
- .340 Repealed, 1978.
- .350 Investigation and examination by state local finance officer -- Action to compel compliance with budget law.
- .360 Monthly statement of county treasurer -- Quarterly statement of county judge/executive.
- .370 Repealed, 1978.
- .480 Repealed, 1986.
Public Service Programs
- .510 Legislative intent.
- .520 "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.
- .530 Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.
- .540 Approval by voters -- Levy.
- .550 Applicability to urban-county governments.
Industrial Taxing Districts
- .600 Definitions for KRS 68.600 to 68.606.
- .602 Portion of county in economic development project may organize district to levy taxes for higher level of services.
- .604 Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.
- .606 Administration of district -- Board of trustees.