{"data":{"id":"us-ky/krs-76.278","jurisdiction":"us-ky","citation":"KRS 76.278","heading":"Ad valorem tax levy -- Notice -- Protesting petition -- Referendum --","body":"Collection.\n(1) In order to establish a comprehensive sewage and sewage treatment system, or\nstorm water and surface drainage system, or both, within the sanitation tax district,\nthe sanitation tax district through its board may levy an ad valorem tax upon the real\nproperty in the district, not exceeding limits designated by the Constitution of the\nCommonwealth. Provided, however, that notice stating the amount of the proposed\ntax and the area to be affected be published in a newspaper of bona fide circulation\nas provided in KRS 424.130. Provided, further, that no resolution of the board\nimposing an ad valorem tax shall go into effect until the expiration of thirty (30)\ndays after the first publication of the notice. If during the thirty (30) days next\nfollowing the first notice of said resolution, a petition signed by a number of\nconstitutionally qualified voters equal to fifteen percent (15%) of the votes cast\nwithin the area affected  at the last preceding general election, stating the residence\nof each signer, and verified as to signatures and residence by the affidavits of one\n(1) or more persons is presented to the county judge/executive protesting against\npassage of such resolution  or if the fiscal court passes a resolution suspending the\ntax, the resolution shall be suspended from going into effect. The county\njudge/executive shall notify the board of the sanitation tax district of the receipt of\nthe petition or of the suspension o f the resolution or both. If the resolution is not\nrepealed by the board, the board shall submit to the voters of the area to be taxed, at\nthe next regularly-scheduled November election, the question as to whether the tax\nshall be levied. The question as i t will appear on the ballot shall be filed with the\ncounty clerk not later than the second Tuesday in August preceding the regular\nelection. The question shall be so framed that the voter may by his vote answer\n\"for\" or \"against.\" If a majority of the vote s cast upon the question oppose its\npassage, the resolution shall not go into effect. If a majority of the votes cast upon\nthe question favor its passage, the resolution shall go into effect as of January 1 of\nthe year succeeding the year in which the election is held.\n(2) When such tax levy has been fully approved, the property valuation administrator,\nwith the cooperation of the board shall note on the tax rolls the taxpayers and\nvaluation of the property subject to such tax. The county clerk shall compute the tax\non the regular state and county tax bills in such manner as may be directed by\nregulation of the Department of Revenue.\n(3) Such ad valorem taxes shall be collected by the sheriff in accordance with the\ngeneral law and accounted for to the board.  The sheriff shall be entitled to a fee of\none percent (1%) of the amount collected.","path":["KRS Chapter 76"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24543","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:36Z","sha256":"ecda80b98c968e05e2017932b12c5b38674d27bf2144e27ed2456d5e796481e8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-76.2775","next":"us-ky/krs-76.279"},"notice":"GroundRules: Original legal text. Not legal advice."}