{"data":{"id":"us-ky/krs-68.260","jurisdiction":"us-ky","citation":"KRS 68.260","heading":"Adoption of budget by fiscal court.","body":"(1) The proposed county budget, tentatively approved by the fiscal court and approved\nby the state local finance officer as to form and classification, shall be submitted to\nthe fiscal court for adoption not later than July 1 of each year. The budget as\npresented and amended shall be adopted as of July 1. The county judge/executive\nshall cause a copy of the proposed budget to be posted in a conspicuous place in the\ncourthouse near the front door, and be published pursuant to KRS Chapter 424, at\nleast seven (7) days before final adoption by the fiscal court.\n(2) Any taxpayer or group of taxpayers may petition the fiscal court in respect to the\nbudget or any part thereof before final adoption.\n(3) If the fiscal court rejects any part of the proposed budget, it sha ll make the changes\nin the nature and amount of funds a majority of the court considers desirable, but it\nhas no power to make any change in the form or classification of the budget units or\nsubdivisions of units.\n(4) The fiscal court may amend the budget on the basis of the assessment from the\nDepartment of Revenue. The fiscal court shall finalize the budget within thirty (30)\ndays of the receipt of the certified assessment.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24094","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"a4349dbfc936605235b29e798150ea9f98116eb3a335d4202b6070c86c9ab1fe","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.250","next":"us-ky/krs-68.270"},"notice":"GroundRules: Original legal text. Not legal advice."}