The consolidated local government shall have, through its board of waterworks, the use free of charge of all the water necessary for its fire department, police department, public buildings principally occupied by its employees, parks, parkways, its property principally used for public purposes, all of its agencies, and any waterfront parks located within the boundaries of the consolidated local government. It shall in turn exempt from taxation for consolidated local government purposes all the property of which it has the control through its board of waterworks. Nothing in this section shall affect the right and duty of the board of waterworks to fix and collect reasonable rates for the use of water furnished to any other person, whether by assessment or meter measurement.
KRS 96.270
Consolidated local government to receive water without charge -- Property to be exempted from taxation
Applied in 3 court decisions — leading case Electric Plant Board, Etc. v. City of Mayfield (1945)
Most recently applied in Board of Education v. Louisville Water Co. (February 1977)
Effective: July 15, 2002 History: Amended 2002 Ky
How often courts cite this section
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.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.