2013 Kentucky Revised Statutes CHAPTER 179 - COUNTY ROAD ENGINEER AND MAINTENANCE OF PUBLIC ROADS 179.720 Taxes levied by district -- Maintenance of roads by county.
Download as PDF
179.720 Taxes levied by district -- Maintenance of roads by county.
(1)
(2)
(3)
(4)
Upon the creation of a subdivision road district as provided in KRS 179.700 to
179.735, the trustees of such district are hereby authorized to levy a tax rate
upon the property in said district, provided that said property is subject to
county tax, and not exceeding ten cents ($0.10) per one hundred dollars ($100)
of valuation as assessed for county taxes, for the purpose of defraying the
expenses of the maintenance of roads within the subdivision district. The rate
set in this subsection shall apply, notwithstanding the provisions of KRS
132.023.
The trustees of a district may contract with the county containing the district to
perform maintenance on or to provide personnel, materials or equipment for
maintenance to be performed upon any road in the district. The county may
maintain or provide personnel, materials or equipment for the maintenance of
the roads of a district, so long as the district agrees to pay the county's total
cost of providing services, personnel, materials or equipment.
The property valuation administrator of the county or counties involved, with
the cooperation of the board of trustees, shall note on the tax rolls the
taxpayers and valuation of the property subject to such assessment. The
county clerk shall compute the tax on the regular state and county tax bills in
such manner as may be directed by regulation of the Department of Revenue.
Such taxes shall be subject to the same delinquency date, discounts, penalties
and interest as are applied to the collection of ad valorem taxes and shall be
collected by the sheriff of the county or counties involved and accounted for to
the treasurer of the district. The sheriff shall be entitled to a fee of four percent
(4%) of the amount collected by him.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 604, effective June 20, 2005. -Amended 1986 Ky. Acts ch. 65, sec. 1, effective July 15, 1986. -- Created 1982
Ky. Acts ch. 330, sec. 5, effective July 15, 1982.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.