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Kentucky Revised Statutes
IX
Chapter 67
Ky. Rev. Stat. Ann. ch. 67
County Government (Fiscal Courts And County Commissioners)
Commonwealth of Kentucky
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67.010
Boundary of counties on Ohio and Mississippi Rivers.
67.020
Removal of county seat.
67.030
Dividing county or striking off territory.
67.035
Branch offices -- Deputies.
67.040
Fiscal court -- Members -- Presiding officer -- Deadlock.
67.042
Fiscal court districts in counties containing city of first class.
67.045
District boundaries -- Reapportionment -- Procedure.
67.050
County commissioners -- Election to ascertain having -- Return to prior form of government.
67.060
County commissioners -- Election, term, qualifications.
67.063
Repealed, 1982.
Repealed
67.065
Repealed, 1966.
Repealed
67.070
Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.
67.075
Definitions.
67.076
Use of county ordinance and resolution -- Form -- Amendment.
67.077
Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government.
67.078
Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.
67.080
Powers of fiscal court.
67.0802
Sale or other disposition of county property.
67.081
Repealed, 1978.
Repealed
67.082
Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.
67.083
Additional powers of fiscal courts.
67.0831
Repealed, 2014.
Repealed
67.084
Authorization for ordinance enabling county to qualify for flood insurance.
67.0841
Effect of repeal of statute granting permissive power to counties.
67.085
Condemnation for county purposes.
67.090
Place of holding fiscal court -- Terms.
67.100
Records of fiscal court.
67.110
Repealed, 1972.
Repealed
67.120
Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.
67.125
Repealed, 1966.
Repealed
67.127
Repealed, 1978.
Repealed
67.130
County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.
67.140
Care and custody of courthouse and grounds.
67.150
Repealed, 1978.
Repealed
67.160
Temporary courthouse, clerk's office or jail.
67.170
Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.
67.180
Motor vehicle and compensation insurance -- Purchase by county except county containing city of first class.
67.185
Motor vehicle and compensation insurance -- Purchase by county containing city of first class.
67.186
Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.
67.190
Petition for consolidation of counties -- Notice.
67.200
New petition when petition not filed in time.
67.210
Order for election on question of consolidation.
67.220
Advertisement of election.
67.230
General election laws to apply.
67.240
Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.
67.250
Report of commissions -- Election of officers for new county.
67.260
Election to choose name and county seat of new county -- Period between elections on consolidation.
67.270
Debts of old counties -- Separate taxes to pay.
67.280
Assignment of new county to various election districts.
67.290
Records and property of old counties.
67.300
Repealed, 1978.
Repealed
67.310
Disposition of county administrative agencies.
67.320
Repealed, 1978.
Repealed
67.323
Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.
67.325
Police and firefighters' merit system may be established -- Law governing.
67.327
Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.
67.330
Repealed, 1980.
Repealed
67.340
Repealed, 1980.
Repealed
67.350
Repealed, 1980.
Repealed
67.360
Repealed, 1980.
Repealed
67.370
Repealed, 1980.
Repealed
67.372
County administration of global positioning monitoring system program -- Conditions -- Agreements between counties -- Administrative fee.
67.374
County global positioning monitoring system program -- Request for and acceptance of public bids -- Monitoring of successful bidder -- Other uses of program permitted -- Confidentiality of system information.
67.380
Authority of fiscal court to regulate construction of buildings.
67.390
Repealed, 1979.
Repealed
67.400
Repealed, 1979.
Repealed
67.410
County building inspectors -- Building permits -- Fees -- Appeals.
67.420
Civil action to enforce building standards.
67.450
County buildings commission -- Membership, terms, bond, vacancies, officers.
67.455
Disbursement of funds.
67.460
Status of commission.
67.465
Authority to convey to commission fee simple title.
67.470
Construction contract -- Approval of plans.
67.475
Amortization of cost under lease terms.
67.480
Authority to construct county buildings.
67.485
Plans and specifications, approval -- Bids.
67.490
Authority to borrow money and to issue bonds -- Conditions on issuing bonds.
67.495
Terms of bonds.
67.500
Bonds, negotiable, nontaxable, payment.
67.505
Use of bond revenue -- Lien created.
67.510
Enforcement of lien.
67.515
Receiver authorized.
67.520
Special fund created -- Bond payment -- Building maintenance.
67.525
Sinking fund management.
67.530
Surplus in maintenance fund, disposition.
67.535
Refunding bonds authorized -- Manner of issuance.
67.540
Additional bonds authorized.
67.545
Amortization -- County ownership.
67.550
General obligation bonds, deed of trust authorized -- Effect -- Intent.
67.555
Purpose of KRS 67.450 to 67.550.
67.590
Repealed, 1980.
Repealed
67.592
Seized and forfeited property -- Duties of property clerk -- Exclusions.
67.594
Use of property as evidence -- Disposition.
67.600
Repealed, 1980.
Repealed
67.650
Establishment of service districts -- Requirements for expansion of boundaries.
67.680
County cemetery board.
67.682
County cemetery fund -- Administrative regulations relating to county cemetery board.
67.700
County judge/executive -- Election -- Term.
67.705
Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government.
67.710
Powers and duties.
67.711
Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.
67.712
Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.
67.715
Reorganization powers.
67.720
Bond of county judge/executive -- Minimum -- Record.
67.722
Expense allowance for county road department -- Exception.
67.725
"Absent" and "disabled" defined for KRS 67.730 to 67.745.
67.730
Inability of county judge/executive to serve during emergency.
67.735
Appointment of deputy county judge/executive to serve during emergency.
67.740
Assumption of duties of county judge/executive by fiscal court member.
67.745
Persons serving as county judge/executive during emergency -- How long.
67.750
Definitions for KRS 67.750 to 67.790.
67.753
Apportionment of net profit or gross receipts of business entity to local tax district.
67.755
Quarterly estimated tax payments.
67.758
Refund of estimated taxes.
67.760
Applicability of federal income tax law -- Business entity to keep records.
67.763
Tax liability of business entity that ceases doing business in tax district.
67.764
Construction of exceptions for disaster response businesses and employees.
67.765
Use of tax year and accounting methods required for federal income tax purposes.
67.766
Tax district to submit occupational license tax forms, instructions, and ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site.
67.767
Development, adoption, use, and availability of standard forms for occupational license tax returns -- Duties of Secretary of State, advisory committee, and tax districts -- Administrative regulation -- Opt out by tax districts with an online filing and payment system -- Exemptions.
67.768
When returns to be made -- Copy of federal income tax return to be submitted with return.
67.770
Extensions.
67.773
Tax due when return filed -- Minimum and maximum liability.
67.775
Auditing of returns -- Payment of additional tax -- Federal audit.
67.778
Payment of tax not delayed -- Claims for refund or credit.
67.780
Employer to withhold taxes.
67.783
Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.
67.785
Personal liability of officers of business entity.
67.788
Application for refund or credit -- When employee may file for refund.
67.790
Penalties -- Confidentiality of information filed with tax district -- Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2).
67.791
Sharing of refund application and related information.
67.793
Tax district may levy one-time tax rate.
67.795
When KRS 67.750 to 67.790 applies.
67.800
Receipt by county of funds a city is eligible to receive.
67.805
Receipt of certain tax funds by county.
67.810
Receipt by county of urban library funds.
67.825
Authorization for charter county government or consolidation of services or functions.
67.830
Procedure for adoption of charter county form of government or for consolidation of services or functions.
67.832
Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services.
67.835
Redistricting of charter county government legislative districts.
67.840
Election of officials.
67.845
Dissolution of participating incorporated cities and special districts -- Effect.
67.850
Rights, powers, privileges, and immunities of charter county governments.
67.852
Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government.
67.855
Ordinance powers -- Conflicts.
67.860
Service districts.
67.862
Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates.
67.865
Merit or civil service system for employees.
67.870
Employment on basis of political activity prohibited.
67.875
Retirement system for employees.
67.900
Authorization to form unified local government.
67.902
Definitions for KRS 67.900 to 67.940.
67.904
Procedure for initiation of unification process -- Appointment of unification review commission.
67.906
Unification review commission -- Membership -- Chairperson -- Filling vacancies.
67.908
Funding of unification review commission.
67.910
Unification plan -- Components -- Deadline for completion -- Dissolution of commission.
67.912
Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.
67.914
Public hearings on unification plan.
67.916
Approval of unification plan by commission.
67.918
Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years.
67.920
Redistricting of unified local government legislative districts.
67.922
Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and city laws -- Enactment and enforcement of ordinances.
67.924
Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.
67.926
Contracts and obligations of counties and cities to be honored after unification.
67.928
Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.
67.930
Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect.
67.932
Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.
67.934
Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.
67.936
Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.
67.938
Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.
67.940
Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.
67.990
Penalties.
67.992
Penalty.