KRS 160.644: Tax proceeds, apportionment to districts.

The school taxes and penalties collected under KRS 160.593 to 160.597, 160.601 to

160.617, 160.635 to 160.648 shall be distributed to the treasurer of the board of education

of the school district. In the event that more than one (1) local board of educati on within

the county is participating in one (1) of these tax levies, the funds collected shall be

distributed in proportion to the tax rate levied and the number of pupils in average daily

attendance in the participating districts as shown by the final ce rtification by the chief

state school officer for the previous school year pursuant to the provisions of KRS

157.310 to 157.440.