2014 Kentucky Revised Statutes CHAPTER 82 - GENERAL PROVISIONS APPLICABLE TO CITIES 82.095 Supplemental taxes levied by city with population of 3,000 to 19,999 in county containing consolidated local government.
Download as PDF
82.095 Supplemental taxes levied by city with population of 3,000 to 19,999 in
county containing consolidated local government.
(1)
(2)
(3)
(4)
Any city with a population equal to or greater than three thousand (3,000) but
less than twenty thousand (20,000) based upon the most recent federal
decennial census, located in a county containing a consolidated local
government, which provides police, fire, or garbage collection services for the
residents of the city may levy a supplemental tax which shall be in addition to
ad valorem property taxes.
Such supplemental tax shall be in an amount not to exceed the reasonable
cost of police, fire, and garbage collection services actually provided by the
city. The rate of such tax shall be established by an ordinance which shall have
readings at no less than two (2) different meetings of the city legislative body
before passage.
The rate of such supplemental tax may be apportioned in a reasonable
manner, other than an ad valorem approach, so that the recipient of police, fire,
or garbage collection services pays an amount based on the cost of services
actually received.
Any ordinance levying a supplemental tax pursuant to subsection (2) of this
section may be recalled as provided in subsections (2) and (3) of KRS
160.485, provided that the petition for recall shall be effective upon the
signature of a number of registered and qualified voters as described therein
equal to five percent (5%) instead of the percentage provided therein.
Effective:January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 12, effective January 1, 2015. -Amended 2002 Ky. Acts ch. 346, sec. 94, effective July 15, 2002. -- Amended
1986 Ky. Acts ch. 353, sec. 1, effective July 15, 1986. -- Created 1976 Ky. Acts
ch. 304, sec. 1, effective January 1, 1977.
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.