KRS 210.480: Special ad valorem tax for mental health or individuals with an intellectual

disability.

(1) If, after the establishment of the taxing district for mental health or individuals with

an intellectual disability as provided for in this section, KRS 210 .460, and KRS

210.470, the tax levying authorities in member areas of the district, in the opinion of

the community board for mental health or individuals with an intellectual disability,

do not appropriate an amount sufficient to meet the needs of the ser vices program

for mental health or individuals with an intellectual disability and clinic, as

established pursuant to KRS 210.370, the community board for mental health or

individuals with an intellectual disability, acting as the governing body of the taxing

district shall, with the approval of the Cabinet for Health and Family Services,

request the fiscal courts in each of the member areas which have not contributed a

sufficient proportionate share of the cost of the program, to impose a special ad

valorem tax for mental health or individuals with an intellectual disability in such

amount that it deems sufficient, but not in excess of four cents ($0.04) per one

hundred dollars ($100) of full assessed valuation. The fiscal court may, upon receipt

of a duly certified copy of said request, include in the next ad valorem tax levy said

special tax for mental health or individuals with an intellectual disability imposed

by the board for mental health or individuals with an intellectual disability, which

shall be in addition to all other county ad valorem taxes. If levied by the fiscal court,

said special tax for mental health or individuals with an intellectual disability shall

be collected in the same manner as are other county ad valorem taxes and turned

over to the community board for mental health or individuals with an intellectual

disability to be used for the maintenance and operation of the services program for

mental health or individuals with an intellectual disability and clinic as provided in

KRS 210.46 0. No appropriation for a services program for mental health or

individuals with an intellectual disability and clinic established under KRS 210.370

shall be reduced or eliminated on the grounds that a special tax has been levied

where the community board for mental health or individuals with an intellectual

disability requested the amount levied as a necessary supplement to that

appropriation. Taxing districts organized pursuant to KRS 210.470 shall not be

subject to the provisions of the compensating tax rate as defined by KRS 132.010

nor to Acts 1965 (1st Ex. Sess.), ch. 2.

(2) Nothing contained in this section shall be construed as precluding any city or county

from appropriating or allocating funds in any other manner for the support of the

regional ser vices program for mental health or individuals with an intellectual

disability and clinic, pursuant to KRS 210.460, or any other statutory provision.