Learn More
Log In
Sign Up
Ky. Rev. Stat. Ann. ch. 68 – County Finance And County Treasurer | Midpage
Collections
Kentucky Revised Statutes
IX
Chapter 68
Ky. Rev. Stat. Ann. ch. 68
County Finance And County Treasurer
Commonwealth of Kentucky
68.001
Definition of state local finance officer.
68.002
"County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.
68.005
County administrative code.
68.010
County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances. (Effective until July 15, 2026)
68.020
County treasurer -- Duties and powers.
68.030
Approval and recording of settlements.
68.050
Duties of outgoing county treasurer.
68.060
Fiscal year for counties.
68.080
Publication of annual financial statement of counties containing city of first class.
68.090
County ad valorem taxes -- Limitation -- Special tax for tubercular institution.
68.100
Purpose of tax to be specified -- Funds not to be diverted -- Remedies.
68.110
Expenditure in excess of revenue or diversion of funds forbidden.
68.120
Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.
68.125
County land and building fund.
68.127
Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.
68.130
Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.
68.140
Duties of auditor and assistant auditor.
68.150
Additional audit by independent firm.
68.160
Purchasing agent for consolidated local government or county having city of first class.
68.170
Duties and salary of purchasing agent.
68.178
County license fee for off-site waste management facilities -- Use of proceeds.
68.180
Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.
68.182
Application of occupational license fees to racetrack extension. (Effective until July 15, 2026)
68.185
Fiscal court's function in collection and appropriation of tax.
68.190
Credit for payment of similar city tax.
68.195
Construction of KRS 68.180 to 68.195.
68.197
License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.
68.198
Fiscal court powers as to imposition of license tax (counties of 30,000).
68.199
County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.
68.200
Definitions for section -- License fee on gross rental charges from peer-to-peer car sharing program in counties containing a designated city, consolidated local government, or urban-county government -- Use of proceeds.
68.202
License fee on cable television systems in counties containing a designated city -- Use of proceeds.
68.210
Administration of county uniform budget system -- Review -- Revision.
68.220
Uniform county budget system.
68.240
Proposed budget -- Contents -- Duties of fiscal court.
68.245
Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.
68.246
Rate on business inventories levied by fiscal court.
68.248
County revenue limits on tax rate applicable to personal property.
68.250
Form of budget -- State local finance officer to regulate -- Approval of budget.
68.260
Adoption of budget by fiscal court.
68.270
Certification of approved budget to state local finance officer.
68.275
Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.
68.280
Amendment of budget to provide for expenditure of unanticipated income.
68.290
Transfer of money between budget funds.
68.300
Expenditures in excess of budget fund void and illegal.
68.310
Limit of expenditures for first half of each fourth year.
68.320
Borrowing in anticipation of current receipts.
68.350
Investigation and examination by state local finance officer -- Action to compel compliance with budget law.
68.360
Monthly statement of county treasurer -- Quarterly statement of county judge/executive.
68.510
Legislative intent.
68.520
"Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.
68.530
Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.
68.540
Approval by voters -- Levy.
68.550
Applicability to urban-county governments.
68.600
Definitions for KRS 68.600 to 68.606.
68.601
Compliance with KRS 65A.010 to 65A.090.
68.602
Portion of county in economic development project may organize district to levy taxes for higher level of services.
68.604
Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.
68.606
Administration of district -- Board of trustees.
68.990
Penalties.