{"data":{"id":"us-ky/krs-91.280","jurisdiction":"us-ky","citation":"KRS 91.280","heading":"General and special tax levies -- Crediting of collections -- Diversion","body":"forbidden -- Failure to make levy.\n(1) The board of aldermen, in its annual levy of taxes, shall make such separate levies\nas are required by law or as the board deems necessary or  desirable, and a general\nlevy in such amount as in its judgment is necessary and advisable. The amounts\nlevied shall be collected and paid to the city, the amount of each separate levy being\ncarried to the credit of the agency for which levied, and the am ount of the general\nlevy being credited to the general fund of the city. The amount of any separate levy\nto be credited to any agency shall not be diverted from it, or used for any purpose\nother than that specified by the levy, but shall, except as otherwi se provided by law,\nremain as a separate fund in the hands of the director of finance.\n(2) In the ordinance or ordinances fixing the tax rates for any year, the board of\naldermen shall subdivide the levy as follows:\n(a) Separate levies for each agency for which a separate levy is to be made;\n(b) A general levy for general city purposes.\nThe board of aldermen shall cause the foregoing levies to be made for the purposes\nstated, by the ordinance or ordinances fixing the tax rates each year.\n(3) If in any year the board of aldermen fails to pass a levy ordinance or ordinances, or\nif the levy ordinance or ordinances is or are invalid or inoperative, the rates of\ntaxation for that fiscal year shall be the same as for the year before, item for item.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25481","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"dccf53b2a7531aad1657295c70bc508776858439888de77d3023363c7f746b17","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.270","next":"us-ky/krs-91.285"},"notice":"GroundRules: Original legal text. Not legal advice."}