{"data":{"id":"us-ky/krs-179.720","jurisdiction":"us-ky","citation":"KRS 179.720","heading":"Taxes levied by district -- Maintenance of roads by county.","body":"(1) Upon the creation of a subdivision road district as provided in KRS 179.700 to\n179.735, the trustees of such district are hereby authorized to levy a tax rate upon\nthe property in said district, provided that said property is subject to county tax, and\nnot exceeding ten cents ($0.10) per one hundred dollars ($100) of valuation as\nassessed for county taxes, for the purpose of defraying the expenses of the\nmaintenance of roads within the subdivision district. The rate set in this subsection\nshall apply, notwithstanding the provisions of KRS 132.023.\n(2) The trustees of a district may contract with the county containing the district to\nperform maintenance on or to provide personnel, materials or equipment for\nmaintenance to be performed upon any road in the dis trict. The county may\nmaintain or provide personnel, materials or equipment for the maintenance of the\nroads of a district, so long as the district agrees to pay the county's total cost of\nproviding services, personnel, materials or equipment.\n(3) The property valuation administrator of the county or counties involved, with the\ncooperation of the board of trustees, shall note on the tax rolls the taxpayers and\nvaluation of the property subject to such assessment. The county clerk shall\ncompute the tax on th e regular state and county tax bills in such manner as may be\ndirected by regulation of the Department of Revenue.\n(4) Such taxes shall be subject to the same delinquency date, discounts, penalties and\ninterest as are applied to the collection of ad valorem taxes and shall be collected by\nthe sheriff of the county or counties involved and accounted for to the treasurer of\nthe district. The sheriff shall be entitled to a fee of four percent (4%) of the amount\ncollected by him.","path":["KRS Chapter 179"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=5527","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:31Z","sha256":"2ec8ab41c64884df95587095f1c03fb308e0ce8502c8f0107034c6456e60e96c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-179.715","next":"us-ky/krs-179.725"},"notice":"GroundRules: Original legal text. Not legal advice."}