76.278 Ad valorem tax levy -- Notice -- Protesting petition -- Referendum -- Collection. - Kentucky Statutes

Download pdf

Loading PDF...

76.278 Ad valorem tax levy -- Notice -- Protesting petition -- Referendum -- Collection. (1) In order to establish a comprehensive sewage and sewage treatment system, or storm water and surface drainage system, or both, within the sanitation tax district,
the sanitation tax district through its board may levy an ad valorem tax upon the real
property in the district, not exceeding limits designated by the Constitution of the
Commonwealth. Provided, however, that notice stating the amount of the proposed
tax and the area to be affected be published in a newspaper of bona fide circulation
as provided in KRS 424.130. Provided, further, that no resolution of the board
imposing an ad valorem tax shall go into effect until the expiration of thirty (30)
days after the first publication of the notice. If during the thirty (30) days next
following the first notice of said resolution, a petition signed by a number of
constitutionally qualified voters equal to fifteen percent (15%) of the votes cast
within the area affected at the last preceding general election, stating the residence
of each signer, and verified as to signatures and residence by the affidavits of one
(1) or more persons is presented to the county judge/executive protesting against
passage of such resolution or if the fiscal court passes a resolution suspending the
tax, the resolution shall be suspended from going into effect. The county
judge/executive shall notify the board of the sanitation tax district of the receipt of
the petition or of the suspension of the resolution or both. If the resolution is not
repealed by the board, the board shall submit to the voters of the area to be taxed, at
the next regularly-scheduled November election, the question as to whether the tax
shall be levied. The question as it will appear on the ballot shall be filed with the
county clerk not later than the second Tuesday in August preceding the regular
election. The question shall be so framed that the voter may by his vote answer
"for" or "against." If a majority of the votes cast upon the question oppose its
passage, the resolution shall not go into effect. If a majority of the votes cast upon
the question favor its passage, the resolution shall go into effect as of January 1 of
the year succeeding the year in which the election is held. (2) When such tax levy has been fully approved, the property valuation administrator, with the cooperation of the board shall note on the tax rolls the taxpayers and
valuation of the property subject to such tax. The county clerk shall compute the tax
on the regular state and county tax bills in such manner as may be directed by
regulation of the Department of Revenue. (3) Such ad valorem taxes shall be collected by the sheriff in accordance with the general law and accounted for to the board. The sheriff shall be entitled to a fee of
one percent (1%) of the amount collected. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 99, effective June 20, 2005. -- Amended 1996 Ky. Acts ch. 195, sec. 39, effective July 15, 1996. -- Amended 1978 Ky. Acts
ch. 384, sec. 202, effective June 17, 1978. -- Amended 1976 (1st Extra. Sess.) Ky.
Acts ch. 20, sec. 6, effective January 2, 1978. -- Created 1964 Ky. Acts ch. 33,
sec. 42.