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Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 68.604.Organization of taxing district under KRS 68.602; ad valorem tax and occupational license tax

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Districts shall be organized under the procedures of KRS 68.602.

(2) A district created under KRS 68.602 shall constitute a taxing district within the meaning of Section 157 of the Constitution of Kentucky.

(3) A special ad valorem tax and an occupational license tax may be imposed for the establishment, maintenance, and operation of the governmental services provided to the district.

(a) The ad valorem tax levied shall not exceed ten cents ($0.10) per one hundred dollars ($100) of the assessed valuation of all property in the district.

(b) The occupational license tax may be assessed after the approval of the fiscal court of the county in which the district is located under the provisions of KRS 68.178, 68.180, 68.185, 68.190, 68.195, 68.197, 68.198, 68.200, and 68.202, as may be amended from time to time.

(4) All special ad valorem taxes and occupational license taxes authorized by KRS 65.180, 65.182, and 68.600 to 68.606 shall be collected in the same manner as are other county ad valorem taxes and occupational license taxes in each county affected and shall be turned over to the board, or to the fiscal court if there is no board. The special ad valorem tax shall be in addition to all other ad valorem taxes.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 68.604.Organization of taxing district under KRS 68.602; ad valorem tax and occupational license tax - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-ix-counties-cities-and-other-local-units/ky-rev-st-sect-68-604/

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