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KENTUCKY STATUTES AND CODES
67.793 Tax district may levy one-time tax rate.
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Page 1 of 1 67.793 Tax district may levy one-time tax rate. Notwithstanding the maximum tax rates in KRS 68.180, 68.197, and 91.200, a tax district
which levies a tax on net profits may levy a tax rate that would generate approximately
the same amount of revenues as the prior year plus normal revenue growth experienced
by the tax district over the prior five (5) years. A tax district may invoke the provisions of
this section only once. Effective: June 24, 2003
History: Created 2003 Ky. Acts ch. 117, sec. 23, effective June 24, 2003.
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Page 1 of 1 67.793 Tax district may levy one-time tax rate. Notwithstanding the maximum tax rates in KRS 68.180, 68.197, and 91.200, a tax district
which levies a tax on net profits may levy a tax rate that would generate approximately
the same amount of revenues as the prior year plus normal revenue growth experienced
by the tax district over the prior five (5) years. A tax district may invoke the provisions of
this section only once. Effective: June 24, 2003
History: Created 2003 Ky. Acts ch. 117, sec. 23, effective June 24, 2003.
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