{"data":{"id":"us-ky/krs-173.790","jurisdiction":"us-ky","citation":"KRS 173.790","heading":"Increase or decrease in tax levy -- Procedure.","body":"(1) The special ad valorem tax rate for the maintenance and operation of a public\nlibrary district created pursuant to KRS 173.710 to 173.800 before July 13, 1984,\nshall not be increased or decreased unless a duly certified petition requesting an\nincrease or decrease in the tax rate of a specifically stated amount is signed by fifty-\none percent (51%) of the number of duly qualified voters voting at the last general\nelection in each county in the district. Such petition shall be filed with the fiscal\ncourt in ea ch county in the district not later than ninety (90) days after the date of\nthe first signature. The fiscal court shall order the court to increase or decrease the\nad valorem tax, as stated in the petition.\n(a) The petition shall read, \"The following duly qualified voters of (insert name of\ncounty or counties) hereby petition the fiscal court of each county concerned\nto increase (or decrease) the special ad valorem tax from (insert exact amount)\nto (insert exact amount) on each one hundred dollars ($100) wo rth of property\nassessed for local taxation in the district for the maintenance and operation of\nthe (insert name) Public Library District.\"\n(b) The petition shall contain the following: The name and address of each\npetitioner and the date upon which he signed the petition.\n(2) Any increase provided for in subsection (1) of this section shall not exceed twenty\ncents ($0.20) on each one hundred dollars ($100) of the assessed valuation of all\nproperty in the district.\n(3) A petition requesting a decrease in t he tax rate will not be considered of any legal\neffect if, at any time prior to the filing of such a petition for decrease, either:\n(a) Contractual obligations have been assumed by pertinent contracting\nauthorities in connection with said subject library, which contractual\nobligations would be adversely affected by any such decrease; or\n(b) If, as of the time of filing of such a petition for decrease, the board of such\ndistrict shall have arranged for the financing of a library in that district\npursuant to a plan of financing involving a lease of that library to the board\nunder which lease the board is not bound for more than one (1) year at a time\nwithout exercising an annual option to renew the lease and such lease remains\neffective and has not been terminated; or\n(c) If less than three (3) years have passed since the certified copy of the order of\nthe fiscal court ordering the levy of the tax was filed with the county clerk.","path":["KRS Chapter 173"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=4985","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:24Z","sha256":"c11f75468675ce9d2d416a57aa135b9a9cf4be477bee8ab1466458f795072d99","source_id":"us-ky","stale":false,"prev":"us-ky/krs-173.785","next":"us-ky/krs-173.795"},"notice":"GroundRules: Original legal text. Not legal advice."}