KRS 67.793: Tax district may levy one-time tax rate.

Notwithstanding the maximum tax rates in KRS 68.180, 68.197, and 91.200, a tax district

which levies a tax on net profits may levy a tax rate that would generate approximately

the same amount of revenues as the prior year plus normal revenue growth experie nced

by the tax district over the prior five (5) years. A tax district may invoke the provisions of

this section only once.