{"data":{"id":"us-ky/krs-210.480","jurisdiction":"us-ky","citation":"KRS 210.480","heading":"Special ad valorem tax for mental health or individuals with an intellectual","body":"disability.\n(1) If, after the establishment of the taxing district for mental health or individuals with\nan intellectual disability as provided for in this section, KRS 210 .460, and KRS\n210.470, the tax levying authorities in member areas of the district, in the opinion of\nthe community board for mental health or individuals with an intellectual disability,\ndo not appropriate an amount sufficient to meet the needs of the ser vices program\nfor mental health or individuals with an intellectual disability and clinic, as\nestablished pursuant to KRS 210.370, the community board for mental health or\nindividuals with an intellectual disability, acting as the governing body of the taxing\ndistrict shall, with the approval of the Cabinet for Health and Family Services,\nrequest the fiscal courts in each of the member areas which have not contributed a\nsufficient proportionate share of the cost of the program, to impose a special ad\nvalorem tax for mental health or individuals with an intellectual disability in such\namount that it deems sufficient, but not in excess of four cents ($0.04) per one\nhundred dollars ($100) of full assessed valuation. The fiscal court may, upon receipt\nof a duly certified copy of said request, include in the next ad valorem tax levy said\nspecial tax for mental health or individuals with an intellectual disability imposed\nby the board for mental health or individuals with an intellectual disability, which\nshall be in addition to all other county ad valorem taxes. If levied by the fiscal court,\nsaid special tax for mental health or individuals with an intellectual disability shall\nbe collected in the same manner as are other county ad valorem taxes and turned\nover to the community board for mental health or individuals with an intellectual\ndisability to be used for the maintenance and operation of the services program for\nmental health or individuals with an intellectual disability and clinic as provided in\nKRS 210.46 0. No appropriation for a services program for mental health or\nindividuals with an intellectual disability and clinic established under KRS 210.370\nshall be reduced or eliminated on the grounds that a special tax has been levied\nwhere the community board for mental health or individuals with an intellectual\ndisability requested the amount levied as a necessary supplement to that\nappropriation. Taxing districts organized pursuant to KRS 210.470 shall not be\nsubject to the provisions of the compensating tax rate as defined by KRS 132.010\nnor to Acts 1965 (1st Ex. Sess.), ch. 2.\n(2) Nothing contained in this section shall be construed as precluding any city or county\nfrom appropriating or allocating funds in any other manner for the support of the\nregional ser vices program for mental health or individuals with an intellectual\ndisability and clinic, pursuant to KRS 210.460, or any other statutory provision.","path":["KRS Chapter 210"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40815","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:11Z","sha256":"c67f5039ca873dc69f0386df7353b2a5b8039988460989e5aea100f6fc428993","source_id":"us-ky","stale":false,"prev":"us-ky/krs-210.470","next":"us-ky/krs-210.485"},"notice":"GroundRules: Original legal text. Not legal advice."}