Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 66.520.Facilities of state concern enumerated; appropriation by county of more than 300,000 for

(1) Jails, parks, office space for officers mentioned in the Constitution, roads, sanitation, and land reclamation, conservation, and drainage are matters of statewide concern. In any county with a population in excess of 300,000 inhabitants, eighty percent (80%) or more of whom reside in areas defined as urban by the latest federal decennial census, there is a special need for facilities and improvements with respect to those matters of statewide concern. The fiscal court of such a county shall make an annual appropriation for those facilities and improvements. If a board has been established, the annual appropriation shall be to the board and shall be the lesser of (a) the amount requested by the board under its plan or (b) twelve percent (12%) of the amount the county would have received in the preceding year from imposition at the full rate allowed by KRS 68.180 of the fee authorized by that section for nonschool purposes reduced by the amount of all credits described in KRS 68.190 actually allowed against such fees. If there is no board, the fiscal court shall annually appropriate for such facilities and improvements between five (5) and twelve percent (12%) of the amount described in clause (b) of the next preceding sentence.

(2) To the extent required by Sections 157, 158, 159, or 181 of the Constitution, subsection (1) is directory.