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Kentucky · Snapshot 09/05/2026

KRS 96A.350: Elections -- Collection of tax receipts.

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  1. KRS Chapter 96A

(1) The elections herein authorized shall, in the case of any individual public body, be

called and held by the particular public officials of said public body responsible for

the calling and holding of general elections. All ad valorem tax receipts,

occupational tax receipts and public transportation sales tax receipts derived in

respect of any such elections shall be collected by the public officials of such public

body statutorily responsible for such collection, and shall pending disbursement be

held in a s eparate and special trust fund identified as the mass transit trust fund by

said public body to be used solely and only for purposes of the mass transportation

program approved by the electorate of such public body, as hereinafter provided.

Moneys therefrom shall be disbursed only upon order of the chief financial officer

of such public body.

(2) In the event any election authorized by KRS 96A.310 to 96A.370 is, pursuant to the

provisions of KRS 96A.310 to 96A.370, to be submitted to the electorate of any

transit area of a transit authority by all of the public bodies which are members of

any such transit authority, and if one of such public bodies is a county which

encompasses one or more additional public bodies, the county clerk of such county

(or each county clerk in the event more than one county shall be a member of such

transit authority) shall cause such election proposition to be prepared for

presentation to the voters at the election on such proposition. All ad valorem tax

receipts, occupational ta x receipts and public transportation sales tax receipts

derived in respect of any such elections shall be collected or received by the proper

public officials of such county or counties statutorily responsible for such collection

or receipt, and shall pend ing disbursement be held in a separate and special trust

fund identified as the mass transit trust fund to be used solely and only for purposes

of the mass transportation program approved by the electorate of such transit area,

as hereinafter provided. Said mass transit trust fund shall in such case be held in the

custody of all public bodies which are members of such transit authority and

moneys therefrom shall be disbursed only upon orders of the chief financial officers

of all such public bodies.

Collected 2026-09-05T20:49:59Z. Source file · JSON

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