2021 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.
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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.
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