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KRS 173.720

Organization of district -- Tax collection

Applied in 12 court decisions — leading case Shreve v. Taylor County Public Library Board (1967)

Most recently applied in Coleman v. Campbell Cnty. Library Bd. of Trs. (January 2018)

Effective: July 13, 1984 History: Amended 1984 Ky

How often courts cite this section

196619701980199020002010201810
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) Districts organized pursuant to the provisions of this section prior to July 13, 1984, shall be governed by the provisions of KRS 173.710 to 173.800.

(2) All special ad valorem taxes authorized by KRS 173.710 to 173.800 shall be collected in the same manner as are other county ad valorem taxes in each county affected and shall be turned over to the board as the governing body of the district. The special ad valorem tax shall be in addition to all other ad valorem taxes.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.