The fiscal year of each county shall begin on July 1, and end on June 30 next following. All county reports, budgets, appropriations and tax levies shall be made with reference to specific fiscal years or fractions thereof.
KRS 68.060
Fiscal year for counties
Applied in 2 court decisions — leading case City of St. Matthews v. Trueheart (1954)
Most recently applied in Kling v. Northern Kentucky Area Planning Commission (July 1983)
Effective: October 1, 1942 History: Recodified 1942 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.