2013 Kentucky Revised Statutes CHAPTER 65A - SPECIAL PURPOSE GOVERNMENTAL ENTITIES 65A.090 Registration with Department for Local Government -- Notification -- Failure to register -- Action to enforce prohibition against taxes and fees.
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65A.090 Registration with Department for Local Government -- Notification -Failure to register -- Action to enforce prohibition against taxes and fees.
(1)
(2)
(3)
(a)
To establish a complete list of all special purpose governmental entities
operating in Kentucky on March 21, 2013, so that the registry established
pursuant to KRS 65A.020 will be comprehensive, every existing special
purpose governmental entity shall register with the DLG as provided in
this subsection.
(b) Registration shall occur prior to December 31, 2013, and shall be in the
form and format required by the DLG, provided that in addition to the
information required by the DLG, all special purpose governmental
entities shall report to the DLG the date the last independent audit of the
entity was conducted.
(c) Between March 21, 2013, and December 31, 2013, the DLG, with
assistance from the area development districts created under KRS
147A.050, public entities as defined in KRS 65.310, and the Auditor of
Public Accounts, shall notify all special purpose governmental entities of
which it is aware of the registration requirement established by this
subsection, and of the consequences of failing to register in a timely
manner.
The governing body of any special purpose governmental entity established on
or after January 1, 2014, shall, within fifteen (15) days of the establishment of
the entity, file with the DLG the information required by subsection (2)(a)1. of
KRS 65A.020 and any other information required by the DLG.
Notwithstanding any other provision of the Kentucky Revised Statutes, any
special purpose governmental entity that fails to provide information to the DLG
as required under this section shall be:
(a) Subject to administrative dissolution as provided in KRS 65A.050; and
(b) Prohibited from levying or collecting any tax, fee, assessment, or charge
beginning January 1, 2014, through the date the entity registers with the
DLG.
To enforce paragraph (b) of this subsection, any resident or property owner of
the service area of a special purpose governmental entity may bring an action
in the Circuit Court. The Circuit Court, in its discretion, may allow the prevailing
party, other than the special purpose governmental entity, a reasonable
attorney's fee and court costs, to be paid from the special purpose
governmental entity's treasury.
Effective:March 21, 2013
History: Created 2013 Ky. Acts ch. 40, sec. 9, effective March 21, 2013.
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