{"data":{"id":"us-ky/krs-65a.090","jurisdiction":"us-ky","citation":"KRS 65A.090","heading":"Registration with Department for Local Government -- Notification --","body":"Failure to register -- Action to enforce prohibition against taxes and fees.\n(1) (a) To establish a complete list of all special purpose governmental entities\noperating in Kentucky o n March 21, 2013, so that the registry established\npursuant to KRS 65A.020 will be comprehensive, every existing special\npurpose governmental entity shall register with the DLG as provided in this\nsubsection.\n(b) Registration shall occur prior to December 31, 2013, and shall be in the form\nand format required by the DLG, provided that in addition to the information\nrequired by the DLG, all special purpose governmental entities shall report to\nthe DLG the date the last independent audit of the entity was conducted.\n(c) Between March 21, 2013, and December 31, 2013, the DLG, with assistance\nfrom the area development districts created under KRS 147A.050, public\nentities as defined in KRS 65.310, and the Auditor of Public Accounts, shall\nnotify all special purpo se governmental entities of which it is aware of the\nregistration requirement established by this subsection, and of the\nconsequences of failing to register in a timely manner.\n(2) The governing body of any special purpose governmental entity established o n or\nafter January 1, 2014, shall, within fifteen (15) days of the establishment of the\nentity, file with the DLG the information required by subsection (2)(a)1. of KRS\n65A.020 and any other information required by the DLG.\n(3) Notwithstanding any other pr ovision of the Kentucky Revised Statutes, any special\npurpose governmental entity that fails to provide information to the DLG as\nrequired under this section shall be:\n(a) Subject to administrative dissolution as provided in KRS 65A.050; and\n(b) Prohibited from levying or collecting any tax, fee, assessment, or charge\nbeginning January 1, 2014, through the date the entity registers with the DLG.\nTo enforce paragraph (b) of this subsection, any resident or property owner of the\nservice area of a special pur pose governmental entity may bring an action in the\nCircuit Court. The Circuit Court, in its discretion, may allow the prevailing party,\nother than the special purpose governmental entity, a reasonable attorney's fee and\ncourt costs, to be paid from the special purpose governmental entity's treasury.","path":["KRS Chapter 65A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41689","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:23Z","sha256":"994e4e2c7e6f39c6f23cd32c55a9fcd3cb3dca07ae361af701ae6c22401a64ea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65a.080","next":"us-ky/krs-65a.100"},"notice":"GroundRules: Original legal text. Not legal advice."}