2013 Kentucky Revised Statutes CHAPTER 65 - GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS 65.192 Alternate method of creating a taxing district in counties containing a consolidated local government or a city of the first class.
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65.192 Alternate method of creating a taxing district in counties containing a
consolidated local government or a city of the first class.
In counties containing a consolidated local government or city of the first class, the
following method of creating a taxing district shall be an alternative to KRS 65.182 to
65.190:
(1) Persons desiring to form a taxing district shall present a petition to the fiscal
court clerk or clerk of the legislative council of a consolidated local government
and to each member of the fiscal court or consolidated local government
council, requesting that the question of establishing the special district be
placed upon the ballot for the next general election. The petition shall be
signed by at least one hundred (100) registered voters from each senatorial
district, contained wholly or partially within the proposed taxing district. If one
hundred (100) registered voters do not reside within a senatorial district and
within the boundaries of the proposed taxing district, then the petition shall be
signed by twenty-five percent (25%) of the registered voters within said
senatorial district. At the time of its submission to the fiscal court or
consolidated local government council each petition shall be accompanied by a
plan of service, showing such of the following as may be germane to the
purposes for which the taxing district is being formed:
(a) The statutory authority under which the district is created and under
which the taxing district will operate;
(b) The method of creating and appointing the governing body of such district
if it is to be different from the general statutory authority under which it will
operate;
(c) Demographic characteristics of the area, including but not limited to
population, density, projected growth, and assessed valuation;
(d) A description of the service area, including but not limited to the
population to be served, a metes and bounds description of the area of
the proposed taxing district, the anticipated date of beginning service, the
nature and extent of the proposed service, the projected effect of
providing service on the social and economic growth of the area, and
projected growth in service demand or need;
(e) A three (3) year projection of cost versus revenue and the method chosen
for raising such revenues as authorized in this section;
(f) Justification for formation of the taxing district, including but not limited to
the location of nearby governmental and nongovernmental providers of
like services; and
(g) Any additional information such as land use plans, existing land uses,
drainage patterns, health problems, and other similar analyses which bear
on the necessity and means of providing the proposed service.
(2) The fiscal court clerk or the clerk of the legislative council of a consolidated
local government shall notify all planning commissions, cities, and area
development districts within whose jurisdiction the proposed service area is
located and any state agencies required by law to be notified of the proposal
for the creation of the taxing district.
(3) The fiscal court clerk or the clerk of the legislative council of a consolidated
local government shall review the petition, and if the fiscal court or consolidated
local government council determines that the signatures are valid, the fiscal
court or consolidated local government council shall schedule a hearing on the
proposal for no earlier than thirty (30) nor later than sixty (60) days following
receipt of the petition, charter, and plan of service, and shall, in accordance
with the provisions of KRS Chapter 424, publish notice which includes the time
and place of the public hearing, alerts the public that the issue discussed at the
hearing will be placed upon the ballot, and includes an accurate map of the
area or a description in layman's terms reasonably identifying the area.
(4) At the public hearing, the fiscal court or the legislative council of a consolidated
local government shall take testimony of interested parties and solicit the
recommendations of any planning commission, city, area development district,
or state agency meeting the criteria of subsection (2) of this section.
(5) Following the public hearing, the fiscal court or the legislative council of a
consolidated local government shall adopt a resolution submitting to the
qualified voters of the county or the consolidated local government the question
as to whether a taxing district should be established for the area and a special
ad valorem tax or an occupational license fee imposed for the maintenance
and operation of the district. A certified copy of the order of the fiscal court or
the legislative council of a consolidated local government shall be filed with the
county clerk not later than the second Tuesday in August prior to the next
regular election and thereupon the clerk shall cause the question to be placed
upon the ballot.
(6) The question shall be stated so that the service to be provided by the district,
the type of governing body, and the method of financing as allowed by this
section are clearly outlined.
(7) If a majority of those voting on the question favor the establishment of a special
district with authorization to impose an ad valorem tax, then it shall be so
established and shall constitute and be a taxing district within the meaning of
Section 157 of the Constitution of Kentucky. If a majority of those voting on the
question favor the establishment of a special district with an increase in the
occupational license fee as authorized by this section, it shall be so established
and shall operate as set forth in the question on the ballot.
(8) If an ad valorem tax is approved, the county clerk shall add the levy to the tax
bills of the county or the consolidated local government. For taxing purposes,
the effective date of the tax levy shall be January 1 of the year following the
election. If an occupational license fee increase is approved, the appropriate
legislative bodies shall add the levy to the occupational license fee as of
January 1 of the year following the election. The tax or fee shall be collected in
the same manner as are other county or consolidated local government ad
valorem taxes or occupational license fees and shall be turned over to the
governing body of the district. The special ad valorem tax or fee shall be in
addition to all other ad valorem taxes or occupational license fees.
(9) Nothing in this section shall be construed to enlarge upon or to restrict the
powers granted a taxing district under the taxing district's specific authorizing
statutes.
(10) A special district created pursuant to this section may be financed either by a
special ad valorem tax imposed by the governing body of the district, as
authorized by the voters in an election on the question, of an amount not to
exceed ten cents ($0.10) per one hundred dollars ($100) of assessed value of
the property subject to local taxation of the district; or by a levy of occupational
license fees by the public body or bodies with jurisdiction over the area served
by the special district, if the levy has been approved by the voters in an election
on the question. The special district shall not levy both an ad valorem tax and
an occupational license fee. The occupational license fee shall not exceed one
percent (1%) of:
(a) Salaries, wages, commissions, and other compensation earned by
persons for work done and services performed or rendered; and
(b) The net profits of businesses, trades, professions, or occupations from
activities conducted in the district, except public service companies,
banks, trust companies, combined banks and trust companies, combined
trust, banking and title companies, any savings and loan association
whether state or federally chartered, and in all other cases where a public
body is prohibited by law from imposing a license fee.
(11) The budget of any taxing district created pursuant to this section shall be
approved by the fiscal court or legislative council of a consolidated local
government if financed by an ad valorem tax, or by the fiscal court or the
legislative council of a consolidated local government and the legislative body
levying the fee, if funded by an occupational license fee increase. The board of
the district shall submit its estimate of revenue and proposed budget to the
appropriate approving body or bodies by May 1 of each year, and such body or
bodies shall approve or amend the budget by June 1.
Effective:July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 26, effective July 15, 2002. -Amended 1996 Ky. Acts ch. 195, sec. 29, effective July 15, 1996. -- Created
1986 Ky. Acts ch. 484, sec. 1, effective July 15, 1986.
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