{"data":{"id":"us-ky/krs-212.725","jurisdiction":"us-ky","citation":"KRS 212.725","heading":"Imposition of special ad valorem public health tax.","body":"(1) If, after the establishment of the public health taxing district, as provided in KRS\n212.720, the tax -levying authorities of the district, in the opinion of the county or\ncity-county board of health, do not appropriate an amount sufficient to meet the\npublic health needs of the county or the city -county health department or do not\nappropriate an amount sufficient to meet the standards prescribed by the Cabinet for\nHealth and Family Services for health departments, the county or city -county board\nof health, acting as the governing body of the taxing district, shall with the approval\nof the Cabinet for Health and Family Services, impose by resolution a special ad\nvalorem public health tax in an amount that it deems sufficient.\n(2) The special ad valorem public health tax shall not be:\n(a) Subject to the provisions of KRS 132.023; or\n(b) Levied in an amount that is in excess of:\n1. The maximum amount approved by the electorate as provided for in\nKRS 212.720; or\n2. Ten cents ($0.10) per one hundred dollars ($100)  of full value assessed\nvaluation.\n(3) The fiscal court shall upon receipt of a duly certified copy of said resolution,\ninclude in the next county ad valorem tax levy said special public health tax\nimposed by the county or city -county board of health which  shall be in addition to\nall other county ad valorem taxes.\n(4) The special public health tax shall be collected in the same manner as are other\ncounty ad valorem taxes and turned over to the county or city -county board of\nhealth.\n(5) Moneys derived from the special ad valorem public health tax:\n(a) Shall be used for the maintenance and operation of the county or city -county\nhealth department;\n(b) May be expended for the construction, alteration, or modification of a public\nhealth center or other suitable h ousing facility for the county or city -county\nhealth department; and\n(c) May be expended for funding for full -time equivalent foundational public\nhealth service providers as permitted by KRS 211.186(3).","path":["KRS Chapter 212"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49822","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:16Z","sha256":"f32cf5049b991367b83099a9d4a1c9a815887e6c37037d3238553f3967c2c658","source_id":"us-ky","stale":false,"prev":"us-ky/krs-212.722","next":"us-ky/krs-212.730"},"notice":"GroundRules: Original legal text. Not legal advice."}