Kentucky Revised Statutes

Includes Enactments through the 2009 Extraordinary Session
This page was produced on 1/21/2010 at 8:33:49 AM

Terms & Conditions | PDF Viewer

KRS Chapter 067.00

General Provisions

.010   Boundary of counties on Ohio and Mississippi Rivers.

.020   Removal of county seat.

.030   Dividing county or striking off territory.

.035   Branch offices -- Deputies.

Fiscal Courts

.040   Fiscal court -- Members -- Presiding officer -- Deadlock.

.042   Fiscal court districts in counties containing city of first class.

.045   District boundaries -- Reapportionment -- Procedure.

.050   County commissioners -- Election to ascertain having -- Return to prior form of government.

.060   County commissioners -- Election, term, qualifications.

.063   Repealed, 1982.

.065   Repealed, 1966.

.070   Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.

.075   Definitions.

.076   Use of county ordinance and resolution -- Form -- Amendment.

.077   Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government.

.078   Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.

.080   Powers of fiscal court.

.0802   Sale or other disposition of county property.

.081   Repealed, 1978.

.082   Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.

.083   Additional powers of fiscal courts.

.0831   Fiscal courts to provide facilities to hold children.

.084   Authorization for ordinance enabling county to qualify for flood insurance.

.0841   Effect of repeal of statute granting permissive power to counties.

.085   Condemnation for county purposes.

.090   Place of holding fiscal court -- Terms.

.100   Records of fiscal court.

.110   Repealed, 1972.

.120   Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.

.125   Repealed, 1966.

.127   Repealed, 1978.

County Buildings

.130   County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.

.140   Care and custody of courthouse and grounds.

.150   Repealed, 1978.

.160   Temporary courthouse, clerk's office or jail.

.170   Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.

Insurance

.180   Motor vehicle and compensation insurance -- Purchase by county containing city of second, fourth, fifth or sixth class.

.185   Motor vehicle and compensation insurance -- Purchase by county containing city of first or third class.

.186   Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.

Consolidation of Counties

.190   Petition for consolidation of counties -- Notice.

.200   New petition when petition not filed in time.

.210   Order for election on question of consolidation.

.220   Advertisement of election.

.230   General election laws to apply.

.240   Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.

.250   Report of commissions -- Election of officers for new county.

.260   Election to choose name and county seat of new county -- Period between elections on consolidation.

.270   Debts of old counties -- Separate taxes to pay.

.280   Assignment of new county to various election districts.

.290   Records and property of old counties.

.300   Repealed, 1978.

.310   Disposition of county administrative agencies.

County Fire Departments

.320   Repealed, 1978.

.323   Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.

.325   Police and firefighters' merit system may be established -- Law governing.

.327   Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.

.330   Repealed, 1980.

.340   Repealed, 1980.

.350   Repealed, 1980.

.360   Repealed, 1980.

.370   Repealed, 1980.

Building Standards

.380   Authority of fiscal court to regulate construction of buildings.

.390   Repealed, effective August 31, 1979.

.400   Repealed, effective August 31, 1979.

.410   County building inspectors -- Building permits -- Fees -- Appeals.

.420   Civil action to enforce building standards.

County Buildings Commission

.450   County buildings commission -- Membership, terms, bond, vacancies, officers.

.455   Disbursement of funds.

.460   Status of commission.

.465   Authority to convey to commission fee simple title.

.470   Construction contract -- Approval of plans.

.475   Amortization of cost under lease terms.

.480   Authority to construct county buildings.

.485   Plans and specifications, approval -- Bids.

.490   Authority to borrow money and to issue bonds -- Conditions on issuing bonds.

.495   Terms of bonds.

.500   Bonds, negotiable, nontaxable, payment.

.505   Use of bond revenue -- Lien created.

.510   Enforcement of lien.

.515   Receiver authorized.

.520   Special fund created -- Bond payment -- Building maintenance.

.525   Sinking fund management.

.530   Surplus in maintenance fund, disposition.

.535   Refunding bonds authorized -- Manner of issuance.

.540   Additional bonds authorized.

.545   Amortization -- County ownership.

.550   General obligation bonds, deed of trust authorized -- Effect -- Intent.

.555   Purpose of KRS 67.450 to 67.550.

Seized and Forfeited Property

.590   Repealed, 1980.

.592   Seized and forfeited property -- Duties of property clerk -- Exclusions.

.594   Use of property as evidence -- Disposition.

.600   Repealed, 1980.

Service Districts

.650   Establishment of service districts -- Requirements for expansion of boundaries.

County Cemetery Board

.680   County cemetery board.

.682   County cemetery fund -- Administrative regulations relating to county cemetery board.

County Judge/Executive

.700   County judge/executive -- Election -- Term.

.705   Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government.

.710   Powers and duties.

.711   Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.

.712   Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.

.715   Reorganization powers.

.720   Bond of county judge/executive -- Minimum -- Record.

.722   Expense allowance for county road department -- Exception.

.725   "Absent" and "disabled" defined for KRS 67.730 to 67.745.

.730   Inability of county judge/executive to serve during emergency.

.735   Appointment of deputy county judge/executive to serve during emergency.

.740   Assumption of duties of county judge/executive by fiscal court member.

.745   Persons serving as county judge/executive during emergency -- How long.

Taxation of Business

.750   Definitions for KRS 67.750 to 67.790.

.753   Apportionment of net profit or gross receipts of business entity to local tax district.

.755   Quarterly estimated tax payments.

.758   Refund of estimated taxes.

.760   Applicability of federal income tax law -- Business entity to keep records.

.763   Tax liability of business entity that ceases doing business in tax district.

.765   Use of tax year and accounting methods required for federal income tax purposes.

.768   When returns to be made -- Copy of federal income tax return to be submitted with return.

.770   Extensions.

.773   Tax due when return filed -- Minimum and maximum liability.

.775   Auditing of returns -- Payment of additional tax -- Federal audit.

.778   Payment of tax not delayed -- Claims for refund or credit.

.780   Employer to withhold taxes.

.783   Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.

.785   Personal liability of officers of business entity.

.788   Application for refund or credit -- When employee may file for refund.

.790   Penalties -- Confidentiality of information filed with tax district.

.793   Tax district may levy one-time tax rate.

.795   When KRS 67.750 to 67.790 applies.

Counties Without Incorporated Areas

.800   Receipt by county of funds a city is eligible to receive.

.805   Receipt of certain tax funds by county.

.810   Receipt by county of urban library funds.

Charter County Government

.825   Authorization for charter county government or consolidation of services or functions.

.830   Procedure for adoption of charter county form of government or for consolidation of services or functions.

.835   Redistricting of charter county government legislative districts.

.840   Election of officials.

.845   Dissolution of incorporated cities and special districts -- Effect.

.850   Rights, powers, privileges, and immunities of charter county governments.

.855   Ordinance powers -- Conflicts.

.860   Service districts.

.865   Merit or civil service system for employees.

.870   Employment on basis of political activity prohibited.

.875   Retirement system for employees.

Unified Local Government

.900   Authorization to form unified local government.

.902   Definitions for KRS 67.900 to 67.940.

.904   Procedure for initiation of unification process -- Appointment of unification review commission.

.906   Unification review commission -- Membership -- Chairperson -- Filling vacancies.

.908   Funding of unification review commission.

.910   Unification plan -- Components -- Deadline for completion -- Dissolution of commission.

.912   Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.

.914   Public hearings on unification plan.

.916   Approval of unification plan by commission.

.918   Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years.

.920   Redistricting of unified local government legislative districts.

.922   Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and highest participating class of city laws -- Enactment and enforcement of ordinances.

.924   Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.

.926   Contracts and obligations of counties and cities to be honored after unification.

.928   Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.

.930   Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect.

.932   Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.

.934   Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.

.936   Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.

.938   Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.

.940   Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.

Penalties

.990   Penalties.

.992   Penalty.

Previous Chapter |Next Chapter | Title Headings