{"data":{"id":"us-ky/krs-104.670","jurisdiction":"us-ky","citation":"KRS 104.670","heading":"Tax for district, levy and collection of.","body":"The board of directors, as soon as duly appointed and qualified, may levy an annual tax of\nnot more than fifteen cents ($0.15) upon each one hundred dollars ($100) of assessed\nvaluation of property within the district. This tax shall be certified to the co unty clerks of\nthe various counties and by them to the respective treasurers of their counties. The tax\nshall be based upon the last preceding assessment for state and county purposes, its\ncollection shall conform to the collection of taxes for counties, a nd it shall constitute a\nlien against the property subordinate only to state, county and city ad valorem taxes, and\nthe same provisions concerning the collection of delinquent taxes for counties shall apply.\nThe tax shall be added by the county clerk, as a separate item, to the next state and county\ntax bill following the levy of the tax by the board of directors, and shall be collected\nconcurrently with the state and county taxes. Neither the property valuation administrator\nnor the county clerk shall be entitled to any additional compensation for services rendered\nin connection with the listing of property for taxation nor shall the sheriff receive any\nadditional compensation for the collection of the tax.","path":["KRS Chapter 104"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=27105","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:09Z","sha256":"085276bbc315d03c1af01cb74232d25b9e43fb7871d7f545d5156ce21b9019b7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-104.660","next":"us-ky/krs-104.680"},"notice":"GroundRules: Original legal text. Not legal advice."}