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Code · Kentucky · Chapter 173 — City, county, and regional libraries

173.470 Organization -- Special tax.

143 words·~1 min read·/ky/chapter-173/173-470

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(1)Districts shall be organized in accordance with the procedures of KRS 65.182.
(2)A public library district created pursuant to KRS 65.182 and this section shall
constitute and be a taxing district within the meaning of Section 157 of the
Constitution of Kentucky. In no event shall the maximum special ad valorem tax
imposed for the maintenance and operation of the district exceed twenty cents
($0.20) on each one hundred dollars ($100) of the assessed valuation of all property
in the district.
(3)All special ad valorem taxes authorized by KRS 173.450 to 173.650 shall be
collected in the same manner as are other county ad valorem taxes in each county
affected and shall be turned over to the board as the governing body of the district.
The special ad valorem tax shall be in addition to all other ad valorem taxes.
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