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Kentucky Chapter 91A — Finance and Revenue of Cities

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

  • KRS 91A.010— Definitions for KRS 91A.010 to 91A.060
  • KRS 91A.020— Accounting records
  • KRS 91A.030— Annual budget
  • KRS 91A.040— Annual and biennial city audits -- Exemption -- Attestation engagement -- Financial statement -- Publication -- Contents -- Enforcement action -- Penalties -- Extension -- Withholding of state funds for noncompliance -- Audit expenses to be billed to audited city
  • KRS 91A.041— Repealed, 1990
  • KRS 91A.045— Repealed, 1984
  • KRS 91A.050— Technical assistance by the Department for Local Government
  • KRS 91A.060— Official depositories
  • KRS 91A.070— Collection of city ad valorem taxes by sheriff -- Alternative collection procedures to be established by ordinance -- Penalties -- Amnesty program
  • KRS 91A.080— License tax on insurance companies
  • KRS 91A.090— Repealed, 1996
  • KRS 91A.180— Sale or lease of property -- Private improvements of governmentally owned realty under a conveyance and leaseback agreement
  • KRS 91A.200— Limitation on special assessments
  • KRS 91A.210— Definitions for KRS 91A.200 to 91A.290
  • KRS 91A.220— Special assessments for improvements
  • KRS 91A.230— Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations
  • KRS 91A.240— Comprehensive report
  • KRS 91A.250— Public hearing
  • KRS 91A.260— Ordinance to proceed with improvement by special assessment -- Publication -- Notice to affected property owners
  • KRS 91A.270— Contest by property owner
  • KRS 91A.280— Payment of assessment or installment -- Lien
  • KRS 91A.290— Further proceedings -- Inclusion of additional property
  • KRS 91A.345— Definitions for KRS 91A.345 to 91A.394
  • KRS 91A.350— Local tourist and convention commissions -- Continued funding
  • KRS 91A.360— Membership of tourist and convention commissions -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090
  • KRS 91A.370— Tourist and convention commission in county containing city of first class or consolidated local government
  • KRS 91A.372— Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090
  • KRS 91A.380— Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090
  • KRS 91A.390— Room tax -- Special transient room tax -- Authorization for additional tax by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds
  • KRS 91A.392— Levy of additional transient room tax by consolidated local government or county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds
  • KRS 91A.394— Civil action to compel compliance with KRS 91A.345 to 91A.394
  • KRS 91A.400— Restaurant tax in authorized cities
  • KRS 91A.430— Renumbered as KRS 65.125
  • KRS 91A.510— Definition of user fee
  • KRS 91A.520— Limit on user fees
  • KRS 91A.530— Special revenue accounts -- Administration
  • KRS 91A.550— Definitions for KRS 91A.550 to 91A.580
  • KRS 91A.555— Authority to establish management districts in city of home rule class
  • KRS 91A.560— Petition requesting formation of management district
  • KRS 91A.565— Ordinance establishing management district
  • KRS 91A.570— Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien
  • KRS 91A.575— Powers and duties of the management district board
  • KRS 91A.580— Management district boundary change -- District renewal or dissolution -- Disposal of excess funds
  • KRS 91A.0802— Definitions for chapter
  • KRS 91A.0804— Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080
  • KRS 91A.0806— Verification of risk location systems and programs -- Administrative regulations
  • KRS 91A.0808— Local premium tax advisory council -- Members -- Purpose
  • KRS 91A.0810— Identification of amount of local government tax charged and taxing jurisdiction due tax -- Notice to policyholders
  • KRS 91A.0812— Repealed, 2010