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Kentucky Chapter 68 — County Finance and County Treasurer

71 sections hosted, reproduced from the official public-domain source.

  • KRS 68.001— Definition of "state local finance officer."
  • KRS 68.002— "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments
  • KRS 68.005— County administrative code
  • KRS 68.010— County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances
  • KRS 68.020— County treasurer -- Duties and powers
  • KRS 68.030— Approval and recording of settlements
  • KRS 68.040— Repealed, 1950
  • KRS 68.050— Duties of outgoing county treasurer
  • KRS 68.060— Fiscal year for counties
  • KRS 68.070— Repealed, 1944
  • KRS 68.080— Publication of annual financial statement of counties containing city of first class
  • KRS 68.090— County ad valorem taxes -- Limitation -- Special tax for tubercular institution
  • KRS 68.100— Purpose of tax to be specified -- Funds not to be diverted -- Remedies
  • KRS 68.110— Expenditure in excess of revenue or diversion of funds forbidden
  • KRS 68.120— Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose
  • KRS 68.125— County land and building fund
  • KRS 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
  • KRS 68.130— Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond
  • KRS 68.140— Duties of auditor and assistant auditor
  • KRS 68.150— Additional audit by independent firm
  • KRS 68.160— Purchasing agent for consolidated local government or county having city of first class
  • KRS 68.170— Duties and salary of purchasing agent
  • KRS 68.175— Repealed, 1978
  • KRS 68.178— County license fee for off-site waste management facilities -- Use of proceeds
  • KRS 68.180— Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers
  • KRS 68.182— Application of occupational license fees to racetrack extension
  • KRS 68.185— Fiscal court's function in collection and appropriation of tax
  • KRS 68.190— Credit for payment of similar city tax
  • KRS 68.195— Construction of KRS 68.180 to 68.195
  • KRS 68.197— License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers
  • KRS 68.198— Fiscal court powers as to imposition of license tax (counties of 30,000)
  • KRS 68.199— County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee
  • KRS 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
  • KRS 68.202— License fee on cable television systems in counties containing a designated city -- Use of proceeds
  • KRS 68.210— Administration of county uniform budget system -- Review -- Revision
  • KRS 68.220— Uniform county budget system
  • KRS 68.230— Repealed, 1980
  • KRS 68.240— Proposed budget -- Contents -- Duties of fiscal court
  • KRS 68.243— Repealed, 1990
  • KRS 68.245— Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration
  • KRS 68.246— Rate on business inventories levied by fiscal court
  • KRS 68.247— Repealed, 1990
  • KRS 68.248— County revenue limits on tax rate applicable to personal property
  • KRS 68.249— Repealed, 1990
  • KRS 68.250— Form of budget -- State local finance officer to regulate -- Approval of budget
  • KRS 68.260— Adoption of budget by fiscal court
  • KRS 68.270— Certification of approved budget to state local finance officer
  • KRS 68.275— Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers
  • KRS 68.280— Amendment of budget to provide for expenditure of unanticipated income
  • KRS 68.290— Transfer of money between budget funds
  • KRS 68.300— Expenditures in excess of budget fund void and illegal
  • KRS 68.310— Limit of expenditures for first half of each fourth year
  • KRS 68.320— Borrowing in anticipation of current receipts
  • KRS 68.325— Repealed, 1978
  • KRS 68.330— Repealed, 1978
  • KRS 68.340— Repealed, 1978
  • KRS 68.350— Investigation and examination by state local finance officer -- Action to compel compliance with budget law
  • KRS 68.360— Monthly statement of county treasurer -- Quarterly statement of county judge/executive
  • KRS 68.370— Repealed, 1978
  • KRS 68.480— Repealed, 1986
  • KRS 68.510— Legislative intent
  • KRS 68.520— "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes
  • KRS 68.530— Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions
  • KRS 68.540— Approval by voters -- Levy
  • KRS 68.550— Applicability to urban-county governments
  • KRS 68.600— Definitions for KRS 68.600 to 68.606
  • KRS 68.601— Compliance with KRS 65A.010 to 65A.090
  • KRS 68.602— Portion of county in economic development project may organize district to levy taxes for higher level of services
  • KRS 68.604— Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax
  • KRS 68.606— Administration of district -- Board of trustees
  • KRS 68.990— Penalties