The school taxes and penalties collected under KRS 160.593 to 160.597, 160.601 to 160.633, 160.635 to 160.648 shall be distributed to the treasurer of the board of education of the school district. In the event that more than one (1) board of education within the county is participating in one (1) of these tax levies, the funds collected shall be distributed in proportion to the tax rate levied and the number of pupils in average daily attendance in the participating districts as shown by the final certification by the chief state school officer for the previous school year pursuant to the provisions of KRS 157.310 to 157.440.
KRS 160.644
Tax proceeds, apportionment to districts
Applied in 1 court decision — leading case Board of Education v. Independent Board of Education (1984)
Most recently applied in Board of Education v. Independent Board of Education (May 1984)
Effective: July 13, 1990 History: Amended 1990 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.