2021 Kentucky Revised Statutes
Chapter 160 - School districts

General Provisions

• 160.010 County school district, what constitutes.
• 160.020 Composition of independent school districts.
• 160.030 Repealed, 1982.
• 160.040 Merger of districts.
• 160.041 Merger of independent district with county district.
• 160.042 Election of members -- Present terms to continue, exception.
• 160.043 Repealed, 1958.
• 160.044 Time of election and terms of merged district board members.
• 160.045 Transfer of adjacent territory to school district other than that in which it is located.
• 160.047 Repealed, 1990.
• 160.048 Transfer of area containing school outside district.
• 160.049 Repealed, 1978.
• 160.050 Repealed, 1956.
• 160.060 Repealed, 1956.
• 160.065 Liability for indebtedness in case of annexation.
• 160.070 Repealed, 1956.
• 160.080 Repealed, 1956.
• 160.090 Repealed, 1956.
• 160.100 Repealed, 1956.
• 160.105 Fire and extended insurance coverage.
• 160.107 Application and implementation requirements for districts of innovation.
• 160.110 Repealed, 1956.
• 160.120 Repealed, 1956.
• 160.130 Repealed, 1956.
• 160.140 Repealed, 1956.
• 160.150 Repealed, 1946.
• 160.151 Criminal background checks and clear CA/N checks for certified employees, student teachers, and others in private, parochial, and church schools -- New checks permitted every five years -- Fingerprinting -- Disclosure -- Employment of offenders by nonpublic schools -- Forms.

Community Schools

• 160.155 Definitions for KRS 160.157.
• 160.156 State plan for community education -- Grant program.
• 160.157 Funding of community schools.
• 160.158 Council for Community Education -- Membership -- Bylaws -- Officers -- Meetings -- Reimbursement of expenses.

Public Charter Schools

• 160.1590 Definitions for KRS 160.1590 to 160.1599.
• 160.1591 Legislative findings and declarations -- Public charter school project.
• 160.1592 Public charter schools part of state's public education system -- Exemption from laws and regulations -- School requirements -- Enrollment option information for parents -- Board of directors -- Buildings and grounds, liability insurance, and other undertakings -- Requirement to be nonsectarian and nondiscriminatory -- Authorized grade levels -- Programs and services for students with disabilities -- Participation in athletic, academic, and other programs -- Single-sex public charter schools permitted -- Amendments to charter contract -- Acceptance of credits earned and grades received in public charter school -- Leave of absence to teach in public charter school.
• 160.1593 Application to establish public charter school -- Submission to authorizer and state board -- Required application information.
• 160.1594 Public charter school authorizer -- Duties -- Application reviews and decisions -- Criteria for approval -- Explanation of decision -- Final approval by commissioner of education -- School board member charter authorization training.
• 160.1595 Appeal of approval or denial to state board -- Judicial review -- Report of reconsideration.
• 160.1596 Board of directors of public charter schools -- Required elements of charter contract with authorizer -- Administrative regulations -- Application for federal funds -- Annual report by authorizer.
• 160.1597 Term of approved charter school contract -- Contract between board of directors and authorizer's governing body -- Corporate powers -- Prohibition against tax levies and use of eminent domain -- Immunity from liability.
• 160.1598 Renewal or nonrenewal of charter contract -- School performance report -- Reasons for nonrenewal or revocation -- Administrative regulations -- Report of action taken and reason for decision -- School closure protocol.
• 160.1599 Conversion of public noncharter school to public charter school -- Establishment requirements -- Administrative regulations -- Governance -- Enrollment requirements -- Employees -- Collective bargaining -- School facilities.

Boards of Education

• 160.160 Boards of education -- Powers and procedures -- Approval of Department of Education required for mortgages, leases -- Rental payments under lease.
• 160.170 Oath of board members.
• 160.180 Eligibility for membership on local board of education -- Annual in-service training requirements.
• 160.190 Vacancies, how filled.
• 160.200 Time of election of board members.
• 160.210 Election of board members -- Divisions in districts -- Change in boundary lines of divisions -- Boards in counties containing city of first class.
• 160.212 Election of board members where school district extends beyond a single county's boundary.
• 160.220 Secret votes -- Nominating petitions.
• 160.230 Presentation of candidate names.
• 160.240 General election laws apply -- Expense.
• 160.250 Politics of candidate not to be indicated -- Definition of election booth.
• 160.260 Number of candidates to be voted for.
• 160.270 Regular and special meetings.
• 160.280 Per diem and expenses for board members -- Eligibility for insurance plans.
• 160.290 General powers and duties of board.
• 160.291 Manner of payment of salaries to school employees -- Pay for extra duties or services -- Fringe benefits program.
• 160.293 Development of school property recreational facilities for school and community purposes.
• 160.294 Recycling requirement for local school districts -- Exemptions.
• 160.295 Procedure for promulgation of code of student rights and responsibilities for secondary schools -- Prohibited student activities.
• 160.297 Renumbered as KRS 160.725, effective July 15, 1994.
• 160.300 Investigations by board -- Power to summon witnesses.
• 160.303 Reciprocal preference for resident bidders.
• 160.305 Contracts for use of school buses to transport persons eligible for transportation services.
• 160.306 Repealed, 1990.
• 160.310 Board to provide insurance for school buses.
• 160.320 Roads or passways to school buildings for pupils.
• 160.325 Repealed, 2019.
• 160.330 Board may furnish necessary school supplies free of charge -- Free textbooks for indigent children -- Waiver of fees.
• 160.335 Board may distribute refurbished surplus technology to low-income students.
• 160.340 Reports by boards to Kentucky Board of Education -- Filing of policies on specified matters.
• 160.345 Definitions -- Required adoption of school councils for school-based decision making -- Composition -- Responsibilities -- Personnel decisions -- Professional development -- Exemption -- Formula for allocation of school district funds -- Intentionally engaging in conduct detrimental to school-based decision making by board member, superintendent, district employee, or school council member -- Complaint procedure -- Disciplinary action -- Rescission of right to establish and powers of council -- Wellness policy.
• 160.346 Definitions -- Targeted and comprehensive support and improvement -- Revised plans -- Turnaround audit -- Review and report -- Intervention process -- Reimbursement of district -- Report required -- Exit criteria -- Schools requiring rigorous support and action -- District with significant number of targeted schools -- Evidence of violation -- Restoration of school's right to establish council.
• 160.347 Removal of school council member.
• 160.348 Advanced placement, International Baccalaureate, dual enrollment, and dual credit courses.

District Officers and Employees

• 160.350 Superintendent of schools -- Appointment -- Term -- Vacancy -- Qualifications -- Removal -- Contract extension.
• 160.352 Screening committee -- Minority representation -- Recommendations for superintendent.
• 160.360 Repealed, 1990.
• 160.370 Superintendent as executive agent of board -- Duties -- Approval of small purchases in county with consolidated local government.
• 160.380 School district personnel actions -- Restrictions on appointment of relatives, violent offenders, and persons convicted of sex crimes -- Restriction on assignment to alternative education program as disciplinary action -- National and state criminal history background checks and clear CA/N checks -- Probationary status -- Termination on basis of criminal record -- Fingerprint card -- Application forms -- Employees charged with felony offenses -- Notification by employee found to have abused or neglected a child.
• 160.390 General duties as to condition of schools -- Responsibilities -- Reports.
• 160.395 Duty of superintendents to distribute information to school board and school council members.
• 160.400 Duties of outgoing superintendent.
• 160.410 Expenses of superintendent and employees.
• 160.420 Repealed, 1990.
• 160.430 Repealed, 1966.
• 160.431 School finance officer -- Certification requirements -- Continuing education -- Financial reports.
• 160.440 Secretary of board of education.
• 160.445 Sports safety course required for high school athletics coaches -- Training and education on symptoms, treatment, and risks of concussion -- Venue-specific emergency action plans.

District Finances

• 160.450 Fiscal year of school districts.
• 160.455 Definition of tax-levying authority.
• 160.460 Levy of school taxes -- Procedures.
• 160.462 Repealed, 1966.
• 160.463 Publication of financial statements of school systems.
• 160.464 Repealed, 1984.
• 160.470 Tax rate limits -- Hearing -- Levy exceeding four percent increase subject to recall vote or reconsideration -- Levy of minimum equivalent tax rate.
• 160.472 Determination of maximum permissible school district revenue.
• 160.473 Limits for district board of education on personal property tax rates -- Public hearing and recall not applicable.
• 160.474 Repealed, 2000.
• 160.475 Ad valorem tax levy for school purposes -- Maximum rates -- Subdistrict taxes abolished.
• 160.476 School building fund taxes -- Investment -- Expenditures -- Audit.
• 160.477 Repealed, 1996.
• 160.480 Repealed, 1946.
• 160.482 Occupational license, policy (counties of 300,000).
• 160.483 Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers.
• 160.484 Occupational license fees, imposition and discontinuation (counties of 300,000).
• 160.485 Occupational license fees, adoption -- Referendum procedure.
• 160.486 Occupational license fees -- Collection -- Distribution (counties of 300,000).
• 160.487 Action for refund of occupational license fees (counties of 300,000).
• 160.488 Effect of occupational license fees law (counties of 300,000).
• 160.490 Repealed, 1946.
• 160.500 Collector of school taxes -- Allowances to -- Special collector -- Tax bills.
• 160.505 Certain taxes to be collected by person appointed by board of education.
• 160.510 Taxes paid to depository -- Reports of tax collector.
• 160.520 Penalties for tax delinquency -- General laws apply.
• 160.530 Use of school money.
• 160.531 Repealed, 1965 (1st Extra. Sess.).
• 160.532 Repealed, 1965 (1st Extra. Sess.).
• 160.533 Repealed, 1965 (1st Extra. Sess.).
• 160.534 Repealed, 1965 (1st Extra. Sess.).
• 160.540 Power to borrow money in anticipation of taxes.
• 160.550 Expenditure of funds in excess of income and revenue of any year.
• 160.560 Treasurer of board of education -- Selection -- Bond -- Duties.
• 160.570 Depository of board -- Bond -- Duties.
• 160.580 Gift, grant, or devise to school board.
• 160.590 Repealed, 1990.
• 160.593 Levy of occupational license tax, utility gross receipts license tax, or excise tax for schools.
• 160.595 Repealed, 1984.
• 160.597 Levy recall procedure.
• 160.599 Emergency loans to public common school districts.
• 160.600 Renumbered as KRS 160.991.

Occupational License Tax for Schools

• 160.601 Taxes, how designated.
• 160.603 Notice and hearing before levy.
• 160.605 Occupational tax -- Exemptions.
• 160.607 Rate of tax.
• 160.608 Repealed, 1984.
• 160.609 Repealed, 1984.
• 160.610 Repealed, 1966.
• 160.611 Nonresidents of school districts exempt.

Utility Gross Receipts License Tax for Schools

• 160.613 Utility gross receipts license tax -- Exemptions -- User liable if supplier is exempt -- Direct pay authorization -- Tollers.
• 160.6131 Definitions for KRS 160.613 to 160.617.
• 160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services.
• 160.6145 Repealed, 2010.
• 160.615 Taxes payable, when -- Extension.
• 160.6151 Administration of taxes authorized by KRS 160.613 and 160.614.
• 160.6152 Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.
• 160.6153 Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.
• 160.6154 Collection and distribution of taxes imposed under KRS 160.613 and 160.614.
• 160.6155 Taxes to be distributed in compliance with KRS 160.613 to 160.617.
• 160.6156 Refund of utility gross receipts tax -- Effect of utility's rate increase -- Appeal to Circuit Court.
• 160.6157 Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing.
• 160.6158 Waiver of penalties.
• 160.617 Utility rate increase.
• 160.620 Repealed 1966.

Excise Tax for Schools

• 160.621 Excise tax on individual income for schools.
• 160.623 Repealed, 1966.
• 160.625 Excise tax returns -- Payment -- Form.
• 160.627 Information on state income tax liability of school district residents -- Department of Revenue as tax collector.
• 160.630 Repealed, 1966.
• 160.631 Renumbered in part as KRS 158.135.
• 160.632 Renumbered in part as KRS 158.135.
• 160.633 Deposit of excise tax proceeds.

General Provisions on School Taxes

• 160.635 Continuance of tax until reduced -- Expiration date.
• 160.637 Administrative costs -- Department of Revenue collection procedure.
• 160.640 Custodian of tax funds to give bond -- Department of Revenue excepted -- Expense, how paid.
• 160.642 Custodian to be audited.
• 160.644 Tax proceeds, apportionment to districts.
• 160.646 Repealed, 1976.
• 160.648 Penalty for failure to make returns or pay tax.

Kentucky Family Education Rights and Privacy Act

• 160.700 Definitions related to KRS 160.700 to 160.730.
• 160.705 Confidentiality of students' education records -- Procedures for protection and preservation of education records and recordings of school activities.
• 160.710 Notification of privacy rights -- Written policies.
• 160.715 Inspection and review of records -- Procedures -- Fees for copying permitted.
• 160.720 Consent to release of records -- Release without consent -- Waiver by student -- Records of release.
• 160.725 Directory information on student -- Student's right to restrict release -- Official recruiters' access to public high school campuses and student directory information.
• 160.730 Challenge of contents of record -- Procedure.

Penalties

• 160.990 Penalties.
• 160.991 Repealed, 1975.