Kentucky Revised Statutes Title XVIII. Public Health § 216.317. Creation of hospital district;  tax levy and collection

(1)  A hospital district may be created in accordance with the procedures of KRS 65.182 and 216.320.

(2)  Upon the creation of a hospital district, as provided in KRS 65.182 and 216.320, the district shall constitute and be a taxing district within the meaning of Section 157 of the Constitution of Kentucky and the county shall be a participating county in the district.  In no event shall the special ad valorem tax imposed for the maintenance and operation of the district exceed ten cents ($0.10) on each one hundred dollars ($100) of the assessed valuation of all property in the county.  A hospital taxing district may be created with an ad valorem tax rate levy of zero cents ($0.00) on the assessed valuation of the property in the district.

(3)  All special ad valorem taxes authorized by KRS 216.310 to 216.360 shall be collected in the same manner as are other county ad valorem taxes in each county affected and shall be turned over to the board as the governing body of the district.  The special ad valorem tax shall be in addition to all other ad valorem taxes.