2013 Kentucky Revised Statutes CHAPTER 65 - GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS 65.125 Enactment and administration of special ad valorem tax.
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65.125 Enactment and administration of special ad valorem tax.
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For the purposes of this section, "local government" means a city or county
government.
In order that a local government may provide funding for a specified project,
program, or service, any local government may enact a special ad valorem tax
for the purpose subject to the following:
(a) Any such tax shall be enacted by ordinance as provided in KRS 83A.060
for cities and KRS 67.076 to 67.078 for counties. The ordinance shall
identify and generally describe the program, project, or service
designated by the local government and provide for the levy of an annual
tax sufficient to defray the cost;
(b) Upon first reading of the ordinance which will enact a special ad valorem
tax, the chief executive authority shall direct that a copy of the ordinance
be delivered to the county clerk;
(c) Upon receipt of the ordinance, the county clerk shall have prepared the
question, which shall be "Are you in favor of the proposal entitled
...............? Yes.... No...." The question shall be placed before the voters
of the local government at the next regular election if the clerk receives
the ordinance not later than the second Tuesday in August preceding the
day of a general election. The county clerk shall cause to be published in
accordance with KRS Chapter 424, at the same time as other voter
information, the full text of the proposal. The county clerk shall cause to
be posted in each polling place one (1) copy of the full text of the
proposal;
(d) The provisions of the general election law shall apply to questions
submitted to voters under this section. The certificate of the body
authorized by law to canvass election returns shall be delivered to the
chief executive authority of the local government proposing the special ad
valorem tax. The certificate shall be entered upon the records of the local
government at the next regular meeting of the legislative body;
(e) Upon passage of the question by a simple majority of those voting, the
local government may proceed with the final adoption of the ordinance
levying the special ad valorem tax at a rate not to exceed that approved
by the voters.
Any special ad valorem tax imposed under the authority of this section shall be
based upon the assessed valuation of all taxable property within the
jurisdictional boundaries of the local government.
Any special ad valorem tax shall be collected in the same manner as are other
ad valorem taxes. The revenues generated shall be in addition to other taxes
and used solely for the specified project, program, or service as designated by
the ordinance enacting the tax. The proceeds of the tax shall be accounted for
in a separate fund and shall not be disbursed, expended, encumbered, or
transferred for any use or purpose other than provided by the ordinance
enacting the special ad valorem tax.
Any special ad valorem tax shall be in addition to the tax rate levied and
exclusive of the recall provisions in KRS 68.245, 91.260, 92.280, 132.017, and
132.027.
Effective:July 15, 1996
History: Amended 1996 Ky. Acts ch. 195, sec. 27, effective July 15, 1996. -Repealed, reenacted, and amended as KRS 65.125, 1990 Ky. Acts ch. 92,
sec. 1, effective July 13, 1990. -- Created 1988 Ky. Acts ch. 109, sec. 1,
effective July 15, 1988.
Formerly codified as KRS 91A.430.
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