KRS 212.725: Imposition of special ad valorem public health tax.

(1) If, after the establishment of the public health taxing district, as provided in KRS

212.720, the tax -levying authorities of the district, in the opinion of the county or

city-county board of health, do not appropriate an amount sufficient to meet the

public health needs of the county or the city -county health department or do not

appropriate an amount sufficient to meet the standards prescribed by the Cabinet for

Health and Family Services for health departments, the county or city -county board

of health, acting as the governing body of the taxing district, shall with the approval

of the Cabinet for Health and Family Services, impose by resolution a special ad

valorem public health tax in an amount that it deems sufficient.

(2) The special ad valorem public health tax shall not be:

(a) Subject to the provisions of KRS 132.023; or

(b) Levied in an amount that is in excess of:

1. The maximum amount approved by the electorate as provided for in

KRS 212.720; or

2. Ten cents ($0.10) per one hundred dollars ($100) of full value assessed

valuation.

(3) The fiscal court shall upon receipt of a duly certified copy of said resolution,

include in the next county ad valorem tax levy said special public health tax

imposed by the county or city -county board of health which shall be in addition to

all other county ad valorem taxes.

(4) The special public health tax shall be collected in the same manner as are other

county ad valorem taxes and turned over to the county or city -county board of

health.

(5) Moneys derived from the special ad valorem public health tax:

(a) Shall be used for the maintenance and operation of the county or city -county

health department;

(b) May be expended for the construction, alteration, or modification of a public

health center or other suitable h ousing facility for the county or city -county

health department; and

(c) May be expended for funding for full -time equivalent foundational public

health service providers as permitted by KRS 211.186(3).