{"data":{"id":"us-ky/krs-65.192","jurisdiction":"us-ky","citation":"KRS 65.192","heading":"Alternate method of creating a taxing district in counties containing a","body":"consolidated local government or a city of the first class.\nIn counties containing a consolidated local government or city of the first class, the\nfollowing method of creating a ta xing district shall be an alternative to KRS 65.182 to\n65.190:\n(1) Persons desiring to form a taxing district shall present a petition to the fiscal court\nclerk or clerk of the legislative council of a consolidated local government and to\neach member of th e fiscal court or consolidated local government council,\nrequesting that the question of establishing the special district be placed upon the\nballot for the next general election. The petition shall be signed by at least one\nhundred (100) registered voters  from each senatorial district, contained wholly or\npartially within the proposed taxing district. If one hundred (100) registered voters\ndo not reside within a senatorial district and within the boundaries of the proposed\ntaxing district, then the petitio n shall be signed by twenty -five percent (25%) of the\nregistered voters within said senatorial district. At the time of its submission to the\nfiscal court or consolidated local government council each petition shall be\naccompanied by a plan of service, sho wing such of the following as may be\ngermane to the purposes for which the taxing district is being formed:\n(a) The statutory authority under which the district is created and under which the\ntaxing district will operate;\n(b) The method of creating and appointing the governing body of such district if it\nis to be different from the general statutory authority under which it will\noperate;\n(c) Demographic characteristics of the area, including but not limited to\npopulation, density, projected growth, and assessed valuation;\n(d) A description of the service area, including but not limited to the population to\nbe served, a metes and bounds description of the area of the proposed taxing\ndistrict, the anticipated date of beginning service, the nature and extent of  the\nproposed service, the projected effect of providing service on the social and\neconomic growth of the area, and projected growth in service demand or need;\n(e) A three (3) year projection of cost versus revenue and the method chosen for\nraising such revenues as authorized in this section;\n(f) Justification for formation of the taxing district, including but not limited to\nthe location of nearby governmental and nongovernmental providers of like\nservices; and\n(g) Any additional information such as land u se plans, existing land uses,\ndrainage patterns, health problems, and other similar analyses which bear on\nthe necessity and means of providing the proposed service.\n(2) The fiscal court clerk or the clerk of the legislative council of a consolidated local\ngovernment shall notify all planning commissions, cities, and area development\ndistricts within whose jurisdiction the proposed service area is located and any state\nagencies required by law to be notified of the proposal for the creation of the taxing\ndistrict.\n(3) The fiscal court clerk or the clerk of the legislative council of a consolidated local\ngovernment shall review the petition, and if the fiscal court or consolidated local\ngovernment council determines that the signatures are valid, the fiscal c ourt or\nconsolidated local government council shall schedule a hearing on the proposal for\nno earlier than thirty (30) nor later than sixty (60) days following receipt of the\npetition, charter, and plan of service, and shall, in accordance with the provisi ons of\nKRS Chapter 424, publish notice which includes the time and place of the public\nhearing, alerts the public that the issue discussed at the hearing will be placed upon\nthe ballot, and includes an accurate map of the area or a description in layman's\nterms reasonably identifying the area.\n(4) At the public hearing, the fiscal court or the legislative council of a consolidated\nlocal government shall take testimony of interested parties and solicit the\nrecommendations of any planning commission, city, ar ea development district, or\nstate agency meeting the criteria of subsection (2) of this section.\n(5) Following the public hearing, the fiscal court or the legislative council of a\nconsolidated local government shall adopt a resolution submitting to the qua lified\nvoters of the county or the consolidated local government the question as to whether\na taxing district should be established for the area and a special ad valorem tax or an\noccupational license fee imposed for the maintenance and operation of the di strict.\nA certified copy of the order of the fiscal court or the legislative council of a\nconsolidated local government shall be filed with the county clerk not later than the\nsecond Tuesday in August prior to the next regular election and thereupon the cl erk\nshall cause the question to be placed upon the ballot.\n(6) The question shall be stated so that the service to be provided by the district, the\ntype of governing body, and the method of financing as allowed by this section are\nclearly outlined.\n(7) If a majority of those voting on the question favor the establishment of a special\ndistrict with authorization to impose an ad valorem tax, then it shall be so\nestablished and shall constitute and be a taxing district within the meaning of\nSection 157 of t he Constitution of Kentucky. If a majority of those voting on the\nquestion favor the establishment of a special district with an increase in the\noccupational license fee as authorized by this section, it shall be so established and\nshall operate as set forth in the question on the ballot.\n(8) If an ad valorem tax is approved, the county clerk shall add the levy to the tax bills\nof the county or the consolidated local government. For taxing purposes, the\neffective date of the tax levy shall be January 1 of t he year following the election. If\nan occupational license fee increase is approved, the appropriate legislative bodies\nshall add the levy to the occupational license fee as of January 1 of the year\nfollowing the election. The tax or fee shall be collected  in the same manner as are\nother county or consolidated local government ad valorem taxes or occupational\nlicense fees and shall be turned over to the governing body of the district. The\nspecial ad valorem tax or fee shall be in addition to all other ad va lorem taxes or\noccupational license fees.\n(9) Nothing in this section shall be construed to enlarge upon or to restrict the powers\ngranted a taxing district under the taxing district's specific authorizing statutes.\n(10) A special district created pursuant to this section may be financed either by a special\nad valorem tax imposed by the governing body of the district, as authorized by the\nvoters in an election on the question, of an amount not to exceed ten cents ($0.10)\nper one hundred dollars ($100) of as sessed value of the property subject to local\ntaxation of the district; or by a levy of occupational license fees by the public body\nor bodies with jurisdiction over the area served by the special district, if the levy has\nbeen approved by the voters in an election on the question. The special district shall\nnot levy both an ad valorem tax and an occupational license fee. The occupational\nlicense fee shall not exceed one percent (1%) of:\n(a) Salaries, wages, commissions, and other compensation earned by per sons for\nwork done and services performed or rendered; and\n(b) The net profits of businesses, trades, professions, or occupations from\nactivities conducted in the district, except public service companies, banks,\ntrust companies, combined banks and trust c ompanies, combined trust,\nbanking and title companies, any savings and loan association whether state or\nfederally chartered, and in all other cases where a public body is prohibited by\nlaw from imposing a license fee.\n(11) The budget of any taxing distric t created pursuant to this section shall be approved\nby the fiscal court or legislative council of a consolidated local government if\nfinanced by an ad valorem tax, or by the fiscal court or the legislative council of a\nconsolidated local government and the legislative body levying the fee, if funded by\nan occupational license fee increase. The board of the district shall submit its\nestimate of revenue and proposed budget to the appropriate approving body or\nbodies by May 1 of each year, and such body or bo dies shall approve or amend the\nbudget by June 1.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23365","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:20Z","sha256":"d443170302bc73790fbf1c51d247e0c2f3d4d75ab493d9ee70bf10a3419cdc62","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.190","next":"us-ky/krs-65.200"},"notice":"GroundRules: Original legal text. Not legal advice."}