{"data":{"id":"us-ky/krs-65.125","jurisdiction":"us-ky","citation":"KRS 65.125","heading":"Enactment and administration of special ad valorem tax.","body":"(1) For the purposes of this section, \"local government\" means a city or county\ngovernment.\n(2) In order that a local government may provide funding for a specified project,\nprogram, or service, any local government may enact a special ad valorem tax for\nthe purpose subject to the following:\n(a) Any such tax shall be enacted by ordinance as provided in KRS 83A.060 for\ncities and KRS 67.076 to 67.078 for counties. The ordinance shall identify and\ngenerally describe the program, project, or service designated by the local\ngovernment and provide for the levy of an annual tax sufficient to defray the\ncost;\n(b) Upon first reading of the ordinance which will enact a special ad valorem tax,\nthe chief executive authority shall direct that a copy of the ordinance be\ndelivered to the county clerk;\n(c) Upon receipt of the ordinance, the county clerk shall have prepared the\nquestion, which shall be \"Are you in favor of the proposal entitled ...............?\nYes.... No....\" The question shall be placed before the voters of th e local\ngovernment at the next regular election if the clerk receives the ordinance not\nlater than the second Tuesday in August preceding the day of a general\nelection. The county clerk shall cause to be published in accordance with KRS\nChapter 424, at the  same time as other voter information, the full text of the\nproposal. The county clerk shall cause to be posted in each polling place one\n(1) copy of the full text of the proposal;\n(d) The provisions of the general election law shall apply to questions sub mitted\nto voters under this section. The certificate of the body authorized by law to\ncanvass election returns shall be delivered to the chief executive authority of\nthe local government proposing the special ad valorem tax. The certificate\nshall be entere d upon the records of the local government at the next regular\nmeeting of the legislative body;\n(e) Upon passage of the question by a simple majority of those voting, the local\ngovernment may proceed with the final adoption of the ordinance levying the\nspecial ad valorem tax at a rate not to exceed that approved by the voters.\n(3) Any special ad valorem tax imposed under the authority of this section shall be\nbased upon the assessed valuation of all taxable property within the jurisdictional\nboundaries of the local government.\n(4) Any special ad valorem tax shall be collected in the same manner as are other ad\nvalorem taxes. The revenues generated shall be in addition to other taxes and used\nsolely for the specified project, program, or service as designated  by the ordinance\nenacting the tax. The proceeds of the tax shall be accounted for in a separate fund\nand shall not be disbursed, expended, encumbered, or transferred for any use or\npurpose other than provided by the ordinance enacting the special ad valorem tax.\n(5) Any special ad valorem tax shall be in addition to the tax rate levied and exclusive\nof the recall provisions in KRS 68.245, 91.260, 92.280, 132.017, and 132.027.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23338","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:20Z","sha256":"9c7bc379726d48130b2b34844ed701919688b256606f4a1cc46153b8a54c818e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.120","next":"us-ky/krs-65.130"},"notice":"GroundRules: Original legal text. Not legal advice."}