{"data":{"id":"us-ky/krs-173.470","jurisdiction":"us-ky","citation":"KRS 173.470","heading":"Organization -- Special tax.","body":"(1) Districts shall be organized in accordance with the procedures of KRS 65.182.\n(2) A public library district created pursuant to KRS 65.182 and this section shall\nconstitute and be a taxing district within the meaning of Section 157 of the\nConstitution of K entucky. In no event shall the maximum special ad valorem tax\nimposed for the maintenance and operation of the district exceed twenty cents\n($0.20) on each one hundred dollars ($100) of the assessed valuation of all property\nin the district.\n(3) All specia l ad valorem taxes authorized by KRS 173.450 to 173.650 shall be\ncollected in the same manner as are other county ad valorem taxes in each county\naffected and shall be turned over to the board as the governing body of the district.\nThe special ad valorem tax shall be in addition to all other ad valorem taxes.","path":["KRS Chapter 173"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=4950","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:24Z","sha256":"6483b6cb1d0f3ccd6930a6a4120076d1091eaf234bf2f1bf2500dc154bea0d85","source_id":"us-ky","stale":false,"prev":"us-ky/krs-173.460","next":"us-ky/krs-173.480"},"notice":"GroundRules: Original legal text. Not legal advice."}