{"data":{"id":"us-ky/krs-212.755","jurisdiction":"us-ky","citation":"KRS 212.755","heading":"Tax levy for district to be made on request of board -- Limits -- Permissible","body":"uses of special ad valorem public health tax.\n(1) If, after the establishment of the public health taxing district as provided for in this\nsection and KRS 212.750, the tax-levying authorities of the district, in the opinion\nof the county or city -county board of health or urban -county department of health,\ndo not appropriate an amount sufficient to meet the public health needs of the\ncounty or the city-county health department or urban-county department of health or\ndo not appropriate an amount sufficient to meet the standards prescribed by the\nCabinet for Health and Family Services for local health departments, the county or\ncity-county board of health or urban -county dep artment of health, acting as the\ngoverning body of the taxing district shall, with the approval of the Cabinet for\nHealth and Family Services, request the fiscal court or urban -county government to\nimpose by resolution a special ad valorem public health ta x in an amount that it\ndeems 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 ten cents ($0.10) per one hundred\ndollars ($100) of full value assessed valuation.\n(3) The fiscal court or urban -county government may, upon receipt of a duly certified\ncopy of the resolution, include in the next county ad valorem tax levy the special\npublic health tax imposed by the county or city -county board of he alth or urban -\ncounty department of health, which shall be in addition to all other county ad\nvalorem taxes.\n(4) If levied by the fiscal court or urban -county government, the special public health\ntax shall be collected in the same manner as are other count y ad valorem taxes and\nturned over to the county or city-county board of health or urban-county department\nof health.\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, city -county, or\ndistrict health department or urban-county department of health;\n(b) May be expended for the construction, alteration, or modification of a public\nhealth center or other suitable housing facility for the county or city -county\nhealth department or urban-county department of health; 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=49823","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:16Z","sha256":"cb43251b2e83fb5c3d0da0ab53bc9e7a1d47decce1a9a9e972edba1d8a3be843","source_id":"us-ky","stale":false,"prev":"us-ky/krs-212.750","next":"us-ky/krs-212.760"},"notice":"GroundRules: Original legal text. Not legal advice."}