{"data":{"id":"us-ky/krs-67a.843","jurisdiction":"us-ky","citation":"KRS 67A.843","heading":"Referendum by voters in urban -county on question or question of levying","body":"taxes for purchase of development rights -- Contents of proposal to be voted\nupon.\n(1) An urban -county government is authorized to place before the public, via\nreferendum according to the procedure established in KRS 67A.847, the question of\nwhether to fund a purchase of development rights program by means of one (1) or\nmore of the following special tax levies which shall be in addition to all taxes\notherwise permitted by law in the urban-county:\n(a) An ad valorem tax not to exceed five cents ($0.05) per one hundred dollars\n($100) of assessed value upon all taxable property in the urban-county, subject\nonly to the aggregate limits on property taxes set forth in the Kentucky\nConstitution, but not subject to the recall provisions of KRS 132.017;\n(b) A license fee not to exceed one -eighth of one percent (0.125%) on franchises,\ntrades, occupations and professions in accordance with KRS 92.280(2), except\nthat no fee shall be collected fro m any individual who is not a resident of the\nurban-county; and\n(c) A transient room tax as defined in KRS 91A.390 not to exceed one percent\n(1%) of rents.\n(2) The proposal put before the voters shall set forth the following information:\n(a) General descriptions of the types and locations of the properties from which\ndevelopment rights may be purchased under the program; and in describing\nthe types of property, general descriptions such as \"agricultural,\"\n\"agriculturally zoned,\" or \"farm\" shall be sufficien t, and in indicating the\nlocations, general descriptions such as \"northern section\" and \"eastern\nquadrant\" shall be sufficient; and\n(b) The type, rate, and effective date, including the ending date if the levy is for a\nspecific duration, of the special tax  levy, or levies, from among those\nauthorized in subsection (1) of this section, which is proposed to fund the\nprogram.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23948","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:28Z","sha256":"d92948b496e28923c9cce50304b9889f783aa31aa4c275467c3f1176098f3788","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.841","next":"us-ky/krs-67a.845"},"notice":"GroundRules: Original legal text. Not legal advice."}