Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/20/2024
.010 Boundary of counties on Ohio and Mississippi Rivers.
.020 Removal of county seat.
.030 Dividing county or striking off territory.
.035 Branch offices -- Deputies.
.040 Fiscal court -- Members -- Presiding officer -- Deadlock.
.042 Fiscal court districts in counties containing city of first class.
.045 District boundaries -- Reapportionment -- Procedure.
.050 County commissioners -- Election to ascertain having -- Return to prior form of government.
.060 County commissioners -- Election, term, qualifications.
.063 Repealed, 1982.
.065 Repealed, 1966.
.070 Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.
.075 Definitions.
.076 Use of county ordinance and resolution -- Form -- Amendment.
.077 Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government.
.078 Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.
.080 Powers of fiscal court.
.0802 Sale or other disposition of county property.
.081 Repealed, 1978.
.082 Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.
.083 Additional powers of fiscal courts.
.0831 Repealed, 2014.
.084 Authorization for ordinance enabling county to qualify for flood insurance.
.0841 Effect of repeal of statute granting permissive power to counties.
.085 Condemnation for county purposes.
.090 Place of holding fiscal court -- Terms.
.100 Records of fiscal court.
.110 Repealed, 1972.
.120 Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.
.125 Repealed, 1966.
.127 Repealed, 1978.
.130 County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.
.140 Care and custody of courthouse and grounds.
.150 Repealed, 1978.
.160 Temporary courthouse, clerk's office or jail.
.170 Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.
.180 Motor vehicle and compensation insurance -- Purchase by county except county containing city of first class.
.185 Motor vehicle and compensation insurance -- Purchase by county containing city of first class.
.186 Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.
.190 Petition for consolidation of counties -- Notice.
.200 New petition when petition not filed in time.
.210 Order for election on question of consolidation.
.220 Advertisement of election.
.230 General election laws to apply.
.240 Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.
.250 Report of commissions -- Election of officers for new county.
.260 Election to choose name and county seat of new county -- Period between elections on consolidation.
.270 Debts of old counties -- Separate taxes to pay.
.280 Assignment of new county to various election districts.
.290 Records and property of old counties.
.300 Repealed, 1978.
.310 Disposition of county administrative agencies.
.320 Repealed, 1978.
.323 Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.
.325 Police and firefighters' merit system may be established -- Law governing.
.327 Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.
.330 Repealed, 1980.
.340 Repealed, 1980.
.350 Repealed, 1980.
.360 Repealed, 1980.
.370 Repealed, 1980.
.372 County administration of global positioning monitoring system program -- Conditions -- Agreements between counties -- Administrative fee.
.374 County global positioning monitoring system program -- Request for and acceptance of public bids -- Monitoring of successful bidder -- Other uses of program permitted -- Confidentiality of system information.
.380 Authority of fiscal court to regulate construction of buildings.
.390 Repealed, 1979.
.400 Repealed, 1979.
.410 County building inspectors -- Building permits -- Fees -- Appeals.
.420 Civil action to enforce building standards.
.450 County buildings commission -- Membership, terms, bond, vacancies, officers.
.455 Disbursement of funds.
.460 Status of commission.
.465 Authority to convey to commission fee simple title.
.470 Construction contract -- Approval of plans.
.475 Amortization of cost under lease terms.
.480 Authority to construct county buildings.
.485 Plans and specifications, approval -- Bids.
.490 Authority to borrow money and to issue bonds -- Conditions on issuing bonds.
.495 Terms of bonds.
.500 Bonds, negotiable, nontaxable, payment.
.505 Use of bond revenue -- Lien created.
.510 Enforcement of lien.
.515 Receiver authorized.
.520 Special fund created -- Bond payment -- Building maintenance.
.525 Sinking fund management.
.530 Surplus in maintenance fund, disposition.
.535 Refunding bonds authorized -- Manner of issuance.
.540 Additional bonds authorized.
.545 Amortization -- County ownership.
.550 General obligation bonds, deed of trust authorized -- Effect -- Intent.
.555 Purpose of KRS 67.450 to 67.550.
.590 Repealed, 1980.
.592 Seized and forfeited property -- Duties of property clerk -- Exclusions.
.594 Use of property as evidence -- Disposition.
.600 Repealed, 1980.
.650 Establishment of service districts -- Requirements for expansion of boundaries.
.680 County cemetery board.
.682 County cemetery fund -- Administrative regulations relating to county cemetery board.
.700 County judge/executive -- Election -- Term.
.705 Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government.
.710 Powers and duties.
.711 Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.
.712 Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.
.715 Reorganization powers.
.720 Bond of county judge/executive -- Minimum -- Record.
.722 Expense allowance for county road department -- Exception.
.725 "Absent" and "disabled" defined for KRS 67.730 to 67.745.
.730 Inability of county judge/executive to serve during emergency.
.735 Appointment of deputy county judge/executive to serve during emergency.
.740 Assumption of duties of county judge/executive by fiscal court member.
.745 Persons serving as county judge/executive during emergency -- How long.
.750 Definitions for KRS 67.750 to 67.790.
.753 Apportionment of net profit or gross receipts of business entity to local tax district.
.755 Quarterly estimated tax payments.
.758 Refund of estimated taxes.
.760 Applicability of federal income tax law -- Business entity to keep records.
.763 Tax liability of business entity that ceases doing business in tax district.
.764 Construction of exceptions for disaster response businesses and employees.
.765 Use of tax year and accounting methods required for federal income tax purposes.
.766 Tax district to submit occupational license tax forms, instructions, and ordinance to Secretary of State -- Posting on one-stop business portal or other SOS Web site.
.767 Development, adoption, use, and availability of standard form or forms for occupational license tax returns -- Duties of Secretary of State and tax districts.
.768 When returns to be made -- Copy of federal income tax return to be submitted with return.
.770 Extensions.
.773 Tax due when return filed -- Minimum and maximum liability.
.775 Auditing of returns -- Payment of additional tax -- Federal audit.
.778 Payment of tax not delayed -- Claims for refund or credit.
.780 Employer to withhold taxes.
.783 Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.
.785 Personal liability of officers of business entity.
.788 Application for refund or credit -- When employee may file for refund.
.790 Penalties -- Confidentiality of information filed with tax district -- Suspension of services or payments if tax district fails to comply with KRS 67.766(1) or (2).
.791 Sharing of refund application and related information.
.793 Tax district may levy one-time tax rate.
.795 When KRS 67.750 to 67.790 applies.
.800 Receipt by county of funds a city is eligible to receive.
.805 Receipt of certain tax funds by county.
.810 Receipt by county of urban library funds.
.825 Authorization for charter county government or consolidation of services or functions.
.830 Procedure for adoption of charter county form of government or for consolidation of services or functions.
.832 Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services.
.835 Redistricting of charter county government legislative districts.
.840 Election of officials.
.845 Dissolution of participating incorporated cities and special districts -- Effect.
.850 Rights, powers, privileges, and immunities of charter county governments.
.852 Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government.
.855 Ordinance powers -- Conflicts.
.860 Service districts.
.862 Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates.
.865 Merit or civil service system for employees.
.870 Employment on basis of political activity prohibited.
.875 Retirement system for employees.
.900 Authorization to form unified local government.
.902 Definitions for KRS 67.900 to 67.940.
.904 Procedure for initiation of unification process -- Appointment of unification review commission.
.906 Unification review commission -- Membership -- Chairperson -- Filling vacancies.
.908 Funding of unification review commission.
.910 Unification plan -- Components -- Deadline for completion -- Dissolution of commission.
.912 Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.
.914 Public hearings on unification plan.
.916 Approval of unification plan by commission.
.918 Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years.
.920 Redistricting of unified local government legislative districts.
.922 Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and city laws -- Enactment and enforcement of ordinances.
.924 Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.
.926 Contracts and obligations of counties and cities to be honored after unification.
.928 Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.
.930 Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect.
.932 Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.
.934 Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.
.936 Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.
.938 Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.
.940 Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.
.990 Penalties.
.992 Penalty.