{"data":{"id":"us-ky/krs-82.095","jurisdiction":"us-ky","citation":"KRS 82.095","heading":"Supplemental taxes levied by city with population of 3,000 to 19,999 in","body":"county containing consolidated local government.\n(1) Any city with a population equal to or greater than three thousand (3,000) but less\nthan twenty thousand (20,000) based upon the most recent federal decennial census,\nlocated in a county containing a consolidated local government, which provides\npolice, fire, or garbage collection services for the residents of the city may levy a\nsupplemental tax which shall be in addition to ad valorem property taxes.\n(2) Such supplemental tax shall be in an amount not to exceed the reasonable cost of\npolice, fire, and garbage collection services actually provided by the city. The rate\nof such tax shall be established by an ordinance which shall have readings at no less\nthan two (2) different meetings of the city legislative body before passage.\n(3) The rate of such supplemental tax may be apportioned in a reasonable manner, other\nthan an ad valorem approach, so that the recipient of police, fire , or garbage\ncollection services pays an amount based on the cost of services actually received.\n(4) Any ordinance levying a supplemental tax pursuant to subsection (2) of this section\nmay be recalled as provided in subsections (2) and (3) of KRS 160.485, provided\nthat the petition for recall shall be effective upon the signature of a number of\nregistered and qualified voters as described therein equal to five percent (5%)\ninstead of the percentage provided therein.","path":["KRS Chapter 82"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43598","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:43Z","sha256":"8f5097a4bcbc634b42be554744ced7c1b87f5222e1ed8af906610b58e895dd67","source_id":"us-ky","stale":false,"prev":"us-ky/krs-82.092","next":"us-ky/krs-82.096"},"notice":"GroundRules: Original legal text. Not legal advice."}