{"data":{"id":"us-ky/krs-68.100","jurisdiction":"us-ky","citation":"KRS 68.100","heading":"Purpose of tax to be specified -- Funds not to be diverted -- Remedies.","body":"(1) All county taxes shall be levied by order or resolution of the fiscal court. The\npurpose for which each tax is levied shall be specified in the order or resolution, and\nthe revenue therefrom shall be expended for no other purpose than that for which\nthe tax was levied. Failure to specify the purpose of the tax shall render the order or\nresolution invalid.\n(2) If any county tax revenue is expended for another purpose than that for which the\ntax was levied, each officer, agent or employee who, by refusal to a ct, could have\nprevented the expenditure, and each member of the fiscal court who voted for the\nexpenditure, shall be jointly and severally liable to the county for the amount of\ncounty tax revenue so expended. The county attorney shall prosecute to recovery all\nsuch actions, and if he fails to do so for six (6) months after the money is expended\nany taxpayer may prosecute such action for the use and benefit of the county.\n(3) A recovery under this section does not bar a criminal prosecution under subsectio n\n(3) of KRS 68.990.\n(4) Any indebtedness contracted in violation of this section or of KRS 68.110 shall be\nvoid, and the contract shall not be enforceable by the person with whom made; nor\nshall such county ever be authorized to assume the same, and money paid under any\nsuch contract may be recovered by the county.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24062","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"fdb140e7475ae7c4384e07b8654a9660fb9b864e59e53653fb444acc6d5f94ea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.095","next":"us-ky/krs-68.110"},"notice":"GroundRules: Original legal text. Not legal advice."}