CHAPTER 68 COUNTY FINANCE AND COUNTY TREASURER
- 68.001 Definition of state local finance officer.
- 68.002 "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.
- 68.005 County administrative code.
- 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances.
- 68.020 County treasurer -- Duties and powers.
- 68.030 Approval and recording of settlements.
- 68.040 Repealed, 1950.
- 68.050 Duties of outgoing county treasurer.
- 68.060 Fiscal year for counties.
- 68.070 Repealed, 1944.
- 68.080 Publication of annual financial statement of counties containing city of first class.
- 68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution.
- 68.100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies.
- 68.110 Expenditure in excess of revenue or diversion of funds forbidden.
- 68.120 Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.
- 68.125 County land and building fund.
- 68.127 Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.
- 68.130 Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.
- 68.140 Duties of auditor and assistant auditor.
- 68.150 Additional audit by independent firm.
- 68.160 Purchasing agent for consolidated local government or county having city of first class.
- 68.170 Duties and salary of purchasing agent.
- 68.175 Repealed, 1978.
- 68.178 County license fee for off-site waste management facilities -- Use of proceeds.
- 68.180 Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.
- 68.185 Fiscal court's function in collection and appropriation of tax.
- 68.190 Credit for payment of similar city tax.
- 68.195 Construction of KRS 68.180 to 68.195.
- 68.197 License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.
- 68.198 Fiscal court powers as to imposition of license tax (counties of 30,000).
- 68.199 County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.
- 68.200 License fee on retailers who rent out motor vehicles in counties containing a city of the first, second, or third class and for urban-counties -- Use of proceeds.
- 68.202 License fee on cable television systems in counties containing a city of the second class -- Use of proceeds.
- 68.210 Administration of county uniform budget system -- Review -- Revision.
- 68.220 Uniform county budget system.
- 68.230 Repealed, 1980.
- 68.240 Proposed budget -- Contents -- Duties of fiscal court.
- 68.243 Repealed, 1990.
- 68.245 Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.
- 68.246 Rate on business inventories levied by fiscal court.
- 68.247 Repealed, 1990.
- 68.248 County revenue limits on tax rate applicable to personal property.
- 68.249 Repealed, 1990.
- 68.250 Form of budget -- State local finance officer to regulate -- Approval of budget.
- 68.260 Adoption of budget by fiscal court.
- 68.270 Certification of approved budget to state local finance officer.
- 68.275 Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.
- 68.280 Amendment of budget to provide for expenditure of unanticipated income.
- 68.290 Transfer of money between budget funds.
- 68.300 Expenditures in excess of budget fund void and illegal.
- 68.310 Limit of expenditures for first half of each fourth year.
- 68.320 Borrowing in anticipation of current receipts.
- 68.325 Repealed, 1978.
- 68.330 Repealed, 1978.
- 68.340 Repealed, 1978.
- 68.350 Investigation and examination by state local finance officer -- Action to compel compliance with budget law.
- 68.360 Monthly statement of county treasurer -- Quarterly statement of county judge/executive.
- 68.370 Repealed, 1978.
- 68.480 Repealed, 1986.
- 68.510 Legislative intent.
- 68.520 "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.
- 68.530 Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.
- 68.540 Approval by voters -- Levy.
- 68.550 Applicability to urban-county governments.
- 68.600 Definitions for KRS 68.600 to 68.606.
- 68.602 Portion of county in economic development project may organize district to levy taxes for higher level of services.
- 68.604 Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.
- 68.606 Administration of district -- Board of trustees.
- 68.990 Penalties.