KRS 212.755: Tax levy for district to be made on request of board -- Limits -- Permissible

uses of special ad valorem public health tax.

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

section and KRS 212.750, the tax-levying authorities of the district, in the opinion

of the county or city -county board of health or urban -county department of health,

do not appropriate an amount sufficient to meet the public health needs of the

county or the city-county health department or urban-county department of health or

do not appropriate an amount sufficient to meet the standards prescribed by the

Cabinet for Health and Family Services for local health departments, the county or

city-county board of health or urban -county dep artment of health, acting as the

governing body of the taxing district shall, with the approval of the Cabinet for

Health and Family Services, request the fiscal court or urban -county government to

impose by resolution a special ad valorem public health ta x 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 ten cents ($0.10) per one hundred

dollars ($100) of full value assessed valuation.

(3) The fiscal court or urban -county government may, upon receipt of a duly certified

copy of the resolution, include in the next county ad valorem tax levy the special

public health tax imposed by the county or city -county board of he alth or urban -

county department of health, which shall be in addition to all other county ad

valorem taxes.

(4) If levied by the fiscal court or urban -county government, the special public health

tax shall be collected in the same manner as are other count y ad valorem taxes and

turned over to the county or city-county board of health or urban-county department

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, city -county, or

district health department or urban-county department of health;

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

health center or other suitable housing facility for the county or city -county

health department or urban-county department of health; and

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

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