{"data":{"id":"us-ky/krs-67.793","jurisdiction":"us-ky","citation":"KRS 67.793","heading":"Tax district may levy one-time tax rate.","body":"Notwithstanding the maximum tax rates in KRS 68.180, 68.197, and 91.200, a tax district\nwhich levies a tax on net profits may levy a tax rate that would generate approximately\nthe same amount of revenues as the prior year plus normal revenue growth experie nced\nby the tax district over the prior five (5) years. A tax district may invoke the provisions of\nthis section only once.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23798","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"37f20c4c1cfa351d376215b6f03888df60d7137aea033dc41e9adc890962fc41","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.791","next":"us-ky/krs-67.795"},"notice":"GroundRules: Original legal text. Not legal advice."}