{"data":{"id":"us-ky/krs-160.6152","jurisdiction":"us-ky","citation":"KRS 160.6152","heading":"Superintendents to provide information to department and to utilities --","body":"Allocation of tax payments -- Agreement by participating districts within\ncounty to allocate based on average daily attendance -- Resolution of conflicts.\n(1) The superintendent of schools in each school district levying the tax permitted by\nKRS 160.593 shall, on or before March 31, 2005, provide to the department and to\neach entity providing utility services within the school district, the boundaries of the\nschool district.\n(2) If the boundaries reported to the department and to each entity providing utility\nservices within the school district change, the superintendent of schools shall report\nthe boundary changes to the department and to each entity providing utility services\nwithin the school district.\n(3) The department and entities providing utility services within the school district shall\nallocate tax payments among the various school districts imposing the taxes\nauthorized by KRS 160.613 and 160.614 in accordance with the m ost recent\nboundary information provided by the superintendents, as adjusted by any\nagreements entered into pursuant to KRS 160.6153. The department and entities\nproviding utility services within a school district shall not be responsible for nor\nsubject t o the imposition of penalties or interest relating to, distribution errors\nresulting from incorrect boundary information provided pursuant to this section, and\nmay rely upon the most recent boundary information and any agreements entered\ninto pursuant to KRS 160.6153 and provided by each superintendent as accurate.\n(4) If more than one (1) school district board of education within a county levies the\ntaxes permitted under KRS 160.613 or 160.614, the participating districts may\nchoose to allocate the taxes c ollected and distributed by the department in\nproportion to the number of pupils in average daily attendance in the participating\ndistricts that levy the tax as shown by the final certification by the chief state school\nofficer for the previous school year  pursuant to the provisions of KRS 157.310 to\n157.440. Implementation of this allocation shall be based on the following\nprovisions:\n(a) The participating districts shall provide a jointly executed agreement to the\ndepartment thirty (30) days prior to the first distribution to be so allocated;\n(b) The agreement shall remain in effect until one (1) of the participating districts\nnotifies the department and any other participating districts by certified mail\nthirty (30) days prior to the effective date of any  change in allocation that the\nagreement is dissolved; and\n(c) The department shall make annual adjustments to allocations made pursuant\nto an agreement entered into under this subsection based upon changes in the\nnumber of pupils in average daily attendan ce in the participating districts as\nshown by the final certification by the chief state school officer for the\nprevious school year pursuant to the provisions of KRS 157.310 to 157.440.\n(5) If there is a conflict regarding school district boundaries, the department may, until\nthe conflict is resolved, distribute the total tax revenues collected for the districts\ninvolved in the conflict proportionately to the districts based upon the average daily\nattendance in the districts for the previous school year.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3790","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"a460227e41b48ca9d944def3352c06ecff61f8ab2d98f5ead8480bd0e86956e5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6151","next":"us-ky/krs-160.6153"},"notice":"GroundRules: Original legal text. Not legal advice."}