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- KRS 67.063— Repealed, 1982
- KRS 67.065— Repealed, 1966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- KRS 67.081— Repealed, 1978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- KRS 67.110— Repealed, 1972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- KRS 67.125— Repealed, 1966
- KRS 67.127— Repealed, 1978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- KRS 67.150— Repealed, 1978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