{"data":{"id":"us-ky/krs-92.280","jurisdiction":"us-ky","citation":"KRS 92.280","heading":"General power of urban -county government and city of home rule class to","body":"tax.\n(1) Except as provided in KRS 132.487, the legislative body of an urban -county\ngovernment and each city of the home rule class shall provide each year, by\nordinance, for the assessment of all real and personal property within the corporate\nlimits that is subject to taxation for urban -county government or city purposes, and\nshall levy an ad valorem tax thereon for those purposes.\n(2) The legislative body of an urban -county government and each city of the home rule\nclass may impose license fees on stock used for breeding purposes, and on\nfranchises, trades, occupations, and professions, and may provide for the collection\nof such fees.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43680","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"1250f5f2ff929f5dc01c41822f82751bd707e1d4c453bb4b1b8906c7810b3207","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.270","next":"us-ky/krs-92.281"},"notice":"GroundRules: Original legal text. Not legal advice."}