{"data":{"id":"us-ky/krs-220.360","jurisdiction":"us-ky","citation":"KRS 220.360","heading":"Taxes for preliminary expense.","body":"The board of directors, as soon as duly appointed and qualified, may levy one (1), two\n(2), or three (3) annual taxes, which taxes need not be in successive years, or not more\nthan fifteen cents ($0.15) upon each one hundred dollars ($100) of assessed valu ation of\nproperty within the district, to be used for the purpose of paying the expenses of\norganization, surveys and plans, and for other incidental expenses that may be necessary\nup to the time money is received from the sale of bonds. This tax shall be certified to the\nauditors of the various counties and by them to the respective treasurers of their counties.\nThe tax shall be based upon the last preceding assessment for state and county purposes,\nits collection shall conform to the collection of taxes f or counties, and the same\nprovisions concerning the nonpayment of taxes shall apply. The tax shall be added by the\ncounty clerk to the next state and county tax bill following the levy of the tax by the board\nof directors, and shall be collected concurrent ly with the state and county taxes. Neither\nthe property valuation administrator nor the county clerk shall be entitled to any\nadditional compensation for the services rendered in connection with the listing of the\nproperty for taxation nor shall the sheri ff receive any additional compensation for the\ncollection of the tax.","path":["KRS Chapter 220"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=9808","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:32Z","sha256":"36ee9d1c8b9db1fd2433412f786e0be39242fba222470942bb36c02e5d55247b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-220.350","next":"us-ky/krs-220.370"},"notice":"GroundRules: Original legal text. Not legal advice."}