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97.590 Tax levy -- Requirement of public referendum -- Disbursements -Exception.
(1)
(2)
For the purpose of purchasing and maintaining public parks within the
jurisdictional limits, cities of any class, counties, charter counties, and
urban-county governments may levy taxes not exceeding five cents ($0.05) on
each one hundred dollars ($100) of all taxable property within the corporate
limits, subject only to the aggregate limits on property taxes set forth in the
Kentucky Constitution, but not subject to the recall provisions of KRS 132.017.
No city, county, charter county, or urban-county government shall levy the tax
until a public referendum has been conducted in accordance with the
provisions of KRS 83A.120 in the case of a city, county, or charter county or in
accordance with the provisions of KRS 67A.160 in the case of an urban-county
government and has been adopted by the city's, county's, charter county's, or
urban-county government's voters. The public referendum provisions in this
section shall not apply to any city, county, charter county, or urban-county
government that has in effect on July 15, 1998, a tax for park purposes in
accordance with this section or KRS 97.550.
The funds derived from the levy shall be held by the treasurer of the city or the
treasurer of the county in a separate and distinct fund designated the "Park
Fund." The funds shall be paid out by the treasurer only upon order issued by
the park board signed by the secretary and countersigned by the president
after the bill for the withdrawal has been approved by the board, unless a park
board has not been appointed under KRS 97.550 to 97.600, in which case the
funds shall be appropriated by the city legislative body, the fiscal court, or the
legislative body of the charter county government or urban-county government
for purposes consistent with the levy. The treasurer shall not honor in any one
(1) year orders for a greater sum than the amount apportioned and levied for
that year for park and playground purposes.
Effective:July 14, 2000
History: Amended 2000 Ky. Acts ch. 355, sec. 3, effective July 14, 2000. -Amended 1998 Ky. Acts ch. 597, sec. 1, effective July 15, 1998. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 3606d-2, 3606d-7.
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