{"data":{"id":"us-ky/krs-97.590","jurisdiction":"us-ky","citation":"KRS 97.590","heading":"Tax levy -- Requirement of public referendum -- Disbursements --","body":"Exception.\n(1) For the purpose of purchasing and maintaining public parks within the jurisdictional\nlimits, cities of any class, counties, charter counties, and urban -county governments\nmay levy taxes not exceeding five cents ($0.05) on each one hundred dollars ($100 )\nof all taxable property within the corporate limits, subject only to the aggregate\nlimits on property taxes set forth in the Kentucky Constitution, but not subject to the\nrecall provisions of KRS 132.017. No city, county, charter county, or urban -county\ngovernment shall levy the tax until a public referendum has been conducted in\naccordance with the provisions of KRS 83A.120 in the case of a city, county, or\ncharter county or in accordance with the provisions of KRS 67A.160 in the case of\nan urban -county government and has been adopted by the city's, county's, charter\ncounty's, or urban-county government's voters. The public referendum provisions in\nthis section shall not apply to any city, county, charter county, or urban -county\ngovernment that has in eff ect on July 15, 1998, a tax for park purposes in\naccordance with this section or KRS 97.550.\n(2) The funds derived from the levy shall be held by the treasurer of the city or the\ntreasurer of the county in a separate and distinct fund designated the \"Park Fund.\"\nThe funds shall be paid out by the treasurer only upon order issued by the park\nboard signed by the secretary and countersigned by the president after the bill for\nthe withdrawal has been approved by the board, unless a park board has not been\nappointed under KRS 97.550 to 97.600, in which case the funds shall be\nappropriated by the city legislative body, the fiscal court, or the legislative body of\nthe charter county government or urban -county government for purposes consistent\nwith the levy. The tr easurer shall not honor in any one (1) year orders for a greater\nsum than the amount apportioned and levied for that year for park and playground\npurposes.","path":["KRS Chapter 97"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=26433","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:00Z","sha256":"69142cf603cb03ce529e67c7ee287d347bc35b9c3d0ca5710c4c638906607be3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-97.580","next":"us-ky/krs-97.600"},"notice":"GroundRules: Original legal text. Not legal advice."}