KRS 165.175: Municipal college support district.

(1) The fiscal court of a county containing a city with a population equal to or greater

than twenty thousand (20,000) based upon the most recent federal decennial census

that has a municipal college, having obtained the authorization of the legislative

body of such city for the college to accept tax support from a municipal college

support district and for appointment of three (3) members of the college board of

trustees by the governing body of the district, may establish a municipal college

support district consisting of the territory in the county outside the limits of the city

in which is located the college. The members of the fiscal court shall constitute the

governing body of the district. Subject to the provisions of subsection (2), the

district may lev y a tax of not less than five ($0.05) or more than fourteen cents

($0.14) on each one hundred dollars ($100) of the assessed valuation of all property

in the district. The funds raised by this tax shall be used solely to support the

college.

(2) A certified copy of the order of the fiscal court creating the district shall be filed by

the governing body of the district with the county clerk not later than the second

Tuesday in August before a regular election, and the clerk shall cause the question

whether the tax is to be imposed to be prepared for presentation to voters residing in

the district. The question shall be so phrased as to ask the voter whether he favors

the imposition of a tax of not less than five ($0.05) or more than fourteen cents

($0.14) on each one hundred dollars ($100) of the assessed valuation of all property

in the district for the purpose of supporting the municipal college in the county. If a

majority of those voting on the question favor the imposition of the tax, the

governing body of the district shall levy the tax.

(3) The sheriff shall collect the taxes due the district at the same time and in the same

manner in which he collects the state and county ad valorem tax. He shall be

allowed a fee not to exceed four percent (4%) for coll ection of this tax. The money

collected shall be paid to the college board of trustees.