KRS 216.317: Creation of hospital district -- Tax levy and collection.

(1) A hospital district may be created in accordance with the procedures of KRS 65.182

and 216.320.

(2) Upon the creation of a hospital district, as provided in KRS 65.182 and 216.320, the

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

the Constitution of Kentucky and the county shall be a participating county in the

district. In no event shall the special ad valorem tax imposed for the maintenance

and operation of the district exceed ten cents ($0.10) on each one hundre d dollars

($100) of the assessed valuation of all property in the county. A hospital taxing

district may be created with an ad valorem tax rate levy of zero cents ($0.00) on the

assessed valuation of the property in the district.

(3) All special ad valorem taxes authorized by KRS 216.310 to 216.360 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.