KRS 75.042: Expenditure of unrefunded ad valorem taxes by fire district board of

trustees permitted.

If ad valorem taxes have been collected under the provisions of KRS 75.015 or 75.040

when no taxes were due for the tax year beginning on January 1, 2005, moneys n ot

refunded after the two (2) year period set out under the provisions of KRS 134.590 shall

not be considered unclaimed property of the state and may be expended by the fire district

board of trustees.