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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 068.00

  • .001   Definition of state local finance officer.

  • .002   "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.

    • County Financial Officers,

  • .005   County administrative code.

  • .010   County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances.

  • .020   County treasurer -- Duties and powers.

  • .030   Approval and recording of settlements.

  • .040   Repealed, 1950.

  • .050   Duties of outgoing county treasurer.

  • .060   Fiscal year for counties.

  • .070   Repealed, 1944.

  • .080   Publication of annual financial statement of counties containing city of first class.

  • .090   County ad valorem taxes -- Limitation -- Special tax for tubercular institution.

  • .100   Purpose of tax to be specified -- Funds not to be diverted -- Remedies.

  • .110   Expenditure in excess of revenue or diversion of funds forbidden.

  • .120   Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.

  • .125   County land and building fund.

  • .127   Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.

  • .130   Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.

  • .140   Duties of auditor and assistant auditor.

  • .150   Additional audit by independent firm.

  • .160   Purchasing agent for consolidated local government or county having city of first class.

  • .170   Duties and salary of purchasing agent.

  • .175   Repealed, 1978.

    • License Taxes

  • .178   County license fee for off-site waste management facilities -- Use of proceeds.

  • .180   Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.

  • .185   Fiscal court's function in collection and appropriation of tax.

  • .190   Credit for payment of similar city tax.

  • .195   Construction of KRS 68.180 to 68.195.

  • .197   License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.

  • .198   Fiscal court powers as to imposition of license tax (counties of 30,000).

  • .199   County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.

  • .200   License fee on retailers who rent out motor vehicles in counties containing a city of the first, second, or third class and for urban-counties -- Use of proceeds.

  • .202   License fee on cable television systems in counties containing a city of the second class -- Use of proceeds.

    • County Budget

  • .210   Administration of county uniform budget system -- Review -- Revision.

  • .220   Uniform county budget system.

  • .230   Repealed, 1980.

  • .240   Proposed budget -- Contents -- Duties of fiscal court.

  • .243   Repealed, 1990.

  • .245   Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.

  • .246   Rate on business inventories levied by fiscal court.

  • .247   Repealed, 1990.

  • .248   County revenue limits on tax rate applicable to personal property.

  • .249   Repealed, 1990.

  • .250   Form of budget -- State local finance officer to regulate -- Approval of budget.

  • .260   Adoption of budget by fiscal court.

  • .270   Certification of approved budget to state local finance officer.

  • .275   Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.

  • .280   Amendment of budget to provide for expenditure of unanticipated income.

  • .290   Transfer of money between budget funds.

  • .300   Expenditures in excess of budget fund void and illegal.

  • .310   Limit of expenditures for first half of each fourth year.

  • .320   Borrowing in anticipation of current receipts.

  • .325   Repealed, 1978.

  • .330   Repealed, 1978.

  • .340   Repealed, 1978.

  • .350   Investigation and examination by state local finance officer -- Action to compel compliance with budget law.

  • .360   Monthly statement of county treasurer -- Quarterly statement of county judge/executive.

  • .370   Repealed, 1978.

  • .480   Repealed, 1986.

    • Public Service Programs

  • .510   Legislative intent.

  • .520   "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.

  • .530   Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.

  • .540   Approval by voters -- Levy.

  • .550   Applicability to urban-county governments.

    • Industrial Taxing Districts

  • .600   Definitions for KRS 68.600 to 68.606.

  • .602   Portion of county in economic development project may organize district to levy taxes for higher level of services.

  • .604   Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.

  • .606   Administration of district -- Board of trustees.

    • Penalties

  • .990   Penalties.

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