2020 Kentucky Revised Statutes
Chapter 67 - County government (fiscal courts and county commissioners)

General Provisions

• 67.010 Boundary of counties on Ohio and Mississippi Rivers.
• 67.020 Removal of county seat.
• 67.030 Dividing county or striking off territory.
• 67.035 Branch offices -- Deputies.

Fiscal Courts

• 67.040 Fiscal court -- Members -- Presiding officer -- Deadlock.
• 67.042 Fiscal court districts in counties containing city of first class.
• 67.045 District boundaries -- Reapportionment -- Procedure.
• 67.050 County commissioners -- Election to ascertain having -- Return to prior form of government.
• 67.060 County commissioners -- Election, term, qualifications.
• 67.063 Repealed, 1982.
• 67.065 Repealed, 1966.
• 67.070 Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.
• 67.075 Definitions.
• 67.076 Use of county ordinance and resolution -- Form -- Amendment.
• 67.077 Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government.
• 67.078 Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.
• 67.080 Powers of fiscal court.
• 67.0802 Sale or other disposition of county property.
• 67.081 Repealed, 1978.
• 67.082 Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.
• 67.083 Additional powers of fiscal courts.
• 67.0831 Repealed, 2014.
• 67.084 Authorization for ordinance enabling county to qualify for flood insurance.
• 67.0841 Effect of repeal of statute granting permissive power to counties.
• 67.085 Condemnation for county purposes.
• 67.090 Place of holding fiscal court -- Terms.
• 67.100 Records of fiscal court.
• 67.110 Repealed, 1972.
• 67.120 Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.
• 67.125 Repealed, 1966.
• 67.127 Repealed, 1978.

County Buildings

• 67.130 County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.
• 67.140 Care and custody of courthouse and grounds.
• 67.150 Repealed, 1978.
• 67.160 Temporary courthouse, clerk's office or jail.
• 67.170 Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.

Insurance

• 67.180 Motor vehicle and compensation insurance -- Purchase by county except county containing city of first class.
• 67.185 Motor vehicle and compensation insurance -- Purchase by county containing city of first class.
• 67.186 Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.

Consolidation of Counties

• 67.190 Petition for consolidation of counties -- Notice.
• 67.200 New petition when petition not filed in time.
• 67.210 Order for election on question of consolidation.
• 67.220 Advertisement of election.
• 67.230 General election laws to apply.
• 67.240 Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.
• 67.250 Report of commissions -- Election of officers for new county.
• 67.260 Election to choose name and county seat of new county -- Period between elections on consolidation.
• 67.270 Debts of old counties -- Separate taxes to pay.
• 67.280 Assignment of new county to various election districts.
• 67.290 Records and property of old counties.
• 67.300 Repealed, 1978.
• 67.310 Disposition of county administrative agencies.

County Fire Departments

• 67.320 Repealed, 1978.
• 67.323 Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.
• 67.325 Police and firefighters' merit system may be established -- Law governing.
• 67.327 Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.
• 67.330 Repealed, 1980.
• 67.340 Repealed, 1980.
• 67.350 Repealed, 1980.
• 67.360 Repealed, 1980.
• 67.370 Repealed, 1980.
• 67.372 County administration of global positioning monitoring system program -- Conditions -- Agreements between counties -- Administrative fee.
• 67.374 County global positioning monitoring system program -- Request for and acceptance of public bids -- Monitoring of successful bidder -- Other uses of program permitted -- Confidentiality of system information.

Building Standards

• 67.380 Authority of fiscal court to regulate construction of buildings.
• 67.390 Repealed, effective August 31, 1979.
• 67.400 Repealed, effective August 31, 1979.
• 67.410 County building inspectors -- Building permits -- Fees -- Appeals.
• 67.420 Civil action to enforce building standards.

County Buildings Commission

• 67.450 County buildings commission -- Membership, terms, bond, vacancies, officers.
• 67.455 Disbursement of funds.
• 67.460 Status of commission.
• 67.465 Authority to convey to commission fee simple title.
• 67.470 Construction contract -- Approval of plans.
• 67.475 Amortization of cost under lease terms.
• 67.480 Authority to construct county buildings.
• 67.485 Plans and specifications, approval -- Bids.
• 67.490 Authority to borrow money and to issue bonds -- Conditions on issuing bonds.
• 67.495 Terms of bonds.
• 67.500 Bonds, negotiable, nontaxable, payment.
• 67.505 Use of bond revenue -- Lien created.
• 67.510 Enforcement of lien.
• 67.515 Receiver authorized.
• 67.520 Special fund created -- Bond payment -- Building maintenance.
• 67.525 Sinking fund management.
• 67.530 Surplus in maintenance fund, disposition.
• 67.535 Refunding bonds authorized -- Manner of issuance.
• 67.540 Additional bonds authorized.
• 67.545 Amortization -- County ownership.
• 67.550 General obligation bonds, deed of trust authorized -- Effect -- Intent.
• 67.555 Purpose of KRS 67.450 to 67.550.

Seized and Forfeited Property

• 67.590 Repealed, 1980.
• 67.592 Seized and forfeited property -- Duties of property clerk -- Exclusions.
• 67.594 Use of property as evidence -- Disposition.
• 67.600 Repealed, 1980.

Service Districts

• 67.650 Establishment of service districts -- Requirements for expansion of boundaries.

County Cemetery Board

• 67.680 County cemetery board.
• 67.682 County cemetery fund -- Administrative regulations relating to county cemetery board.

County Judge/Executive

• 67.700 County judge/executive -- Election -- Term.
• 67.705 Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government.
• 67.710 Powers and duties.
• 67.711 Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.
• 67.712 Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.
• 67.715 Reorganization powers.
• 67.720 Bond of county judge/executive -- Minimum -- Record.
• 67.722 Expense allowance for county road department -- Exception.
• 67.725 "Absent" and "disabled" defined for KRS 67.730 to 67.745.
• 67.730 Inability of county judge/executive to serve during emergency.
• 67.735 Appointment of deputy county judge/executive to serve during emergency.
• 67.740 Assumption of duties of county judge/executive by fiscal court member.
• 67.745 Persons serving as county judge/executive during emergency -- How long.

Taxation of Business

• 67.750 Definitions for KRS 67.750 to 67.790.
• 67.753 Apportionment of net profit or gross receipts of business entity to local tax district.
• 67.755 Quarterly estimated tax payments.
• 67.758 Refund of estimated taxes.
• 67.760 Applicability of federal income tax law -- Business entity to keep records.
• 67.763 Tax liability of business entity that ceases doing business in tax district.
• 67.765 Use of tax year and accounting methods required for federal income tax purposes.
• 67.766 Tax district to submit occupational license tax forms, instructions, and ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site.
• 67.767 Development, adoption, use, and availability of standard form or forms for occupational license tax returns -- Duties of Secretary of State and tax districts.
• 67.768 When returns to be made -- Copy of federal income tax return to be submitted with return.
• 67.770 Extensions.
• 67.773 Tax due when return filed -- Minimum and maximum liability.
• 67.775 Auditing of returns -- Payment of additional tax -- Federal audit.
• 67.778 Payment of tax not delayed -- Claims for refund or credit.
• 67.780 Employer to withhold taxes.
• 67.783 Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.
• 67.785 Personal liability of officers of business entity.
• 67.788 Application for refund or credit -- When employee may file for refund.
• 67.790 Penalties -- Confidentiality of information filed with tax district -- Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2).
• 67.793 Tax district may levy one-time tax rate.
• 67.795 When KRS 67.750 to 67.790 applies.

Counties Without Incorporated Areas

• 67.800 Receipt by county of funds a city is eligible to receive.
• 67.805 Receipt of certain tax funds by county.
• 67.810 Receipt by county of urban library funds.

Charter County Government and Consolidated City-County Services and Functions

• 67.825 Authorization for charter county government or consolidation of services or functions.
• 67.830 Procedure for adoption of charter county form of government or for consolidation of services or functions.
• 67.832 Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services.
• 67.835 Redistricting of charter county government legislative districts.
• 67.840 Election of officials.
• 67.845 Dissolution of participating incorporated cities and special districts -- Effect.
• 67.850 Rights, powers, privileges, and immunities of charter county governments.
• 67.852 Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government.
• 67.855 Ordinance powers -- Conflicts.
• 67.860 Service districts.
• 67.862 Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates.
• 67.865 Merit or civil service system for employees.
• 67.870 Employment on basis of political activity prohibited.
• 67.875 Retirement system for employees.

Unified Local Government

• 67.900 Authorization to form unified local government.
• 67.902 Definitions for KRS 67.900 to 67.940.
• 67.904 Procedure for initiation of unification process -- Appointment of unification review commission.
• 67.906 Unification review commission -- Membership -- Chairperson -- Filling vacancies.
• 67.908 Funding of unification review commission.
• 67.910 Unification plan -- Components -- Deadline for completion -- Dissolution of commission.
• 67.912 Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.
• 67.914 Public hearings on unification plan.
• 67.916 Approval of unification plan by commission.
• 67.918 Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years.
• 67.920 Redistricting of unified local government legislative districts.
• 67.922 Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and city laws -- Enactment and enforcement of ordinances.
• 67.924 Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.
• 67.926 Contracts and obligations of counties and cities to be honored after unification.
• 67.928 Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.
• 67.930 Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect.
• 67.932 Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.
• 67.934 Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.
• 67.936 Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.
• 67.938 Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.
• 67.940 Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.

Penalties

• 67.990 Penalties.
• 67.992 Penalty.