KRS 173.470: Organization -- Special tax.

(1) Districts shall be organized in accordance with the procedures of KRS 65.182.

(2) A public library district created pursuant to KRS 65.182 and this section shall

constitute and be a taxing district within the meaning of Section 157 of the

Constitution of K entucky. In no event shall the maximum special ad valorem tax

imposed for the maintenance and operation of the district exceed twenty cents

($0.20) on each one hundred dollars ($100) of the assessed valuation of all property

in the district.

(3) All specia l ad valorem taxes authorized by KRS 173.450 to 173.650 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.