179.720 Taxes levied by district -- Maintenance of roads by county. - Kentucky Statutes

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179.720 Taxes levied by district -- Maintenance of roads by county. (1) Upon the creation of a subdivision road district as provided in KRS 179.700 to 179.735, the trustees of such district are hereby authorized to levy a tax rate upon
the property in said district, provided that said property is subject to county tax, and
not exceeding ten cents ($0.10) per one hundred dollars ($100) of valuation as
assessed for county taxes, for the purpose of defraying the expenses of the
maintenance of roads within the subdivision district. The rate set in this subsection
shall apply, notwithstanding the provisions of KRS 132.023. (2) The trustees of a district may contract with the county containing the district to perform maintenance on or to provide personnel, materials or equipment for
maintenance to be performed upon any road in the district. The county may
maintain or provide personnel, materials or equipment for the maintenance of the
roads of a district, so long as the district agrees to pay the county's total cost of
providing services, personnel, materials or equipment. (3) The property valuation administrator of the county or counties involved, with the cooperation of the board of trustees, shall note on the tax rolls the taxpayers and
valuation of the property subject to such assessment. 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. (4) Such taxes shall be subject to the same delinquency date, discounts, penalties and interest as are applied to the collection of ad valorem taxes and shall be collected by
the sheriff of the county or counties involved and accounted for to the treasurer of
the district. The sheriff shall be entitled to a fee of four percent (4%) of the amount
collected by him. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 604, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 65, sec. 1, effective July 15, 1986. -- Created 1982 Ky. Acts
ch. 330, sec. 5, effective July 15, 1982.