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 05/12/2025
.001 Definition of state local finance officer.
.002 "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.
.005 County administrative code.
.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances.
.020 County treasurer -- Duties and powers.
.030 Approval and recording of settlements.
.040 Repealed, 1950.
.050 Duties of outgoing county treasurer.
.060 Fiscal year for counties.
.070 Repealed, 1944.
.080 Publication of annual financial statement of counties containing city of first class.
.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution.
.100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies.
.110 Expenditure in excess of revenue or diversion of funds forbidden.
.120 Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.
.125 County land and building fund.
.127 Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.
.130 Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.
.140 Duties of auditor and assistant auditor.
.150 Additional audit by independent firm.
.160 Purchasing agent for consolidated local government or county having city of first class.
.170 Duties and salary of purchasing agent.
.175 Repealed, 1978.
.178 County license fee for off-site waste management facilities -- Use of proceeds.
.180 Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.
.182 Application of occupational license fees to racetrack extension.
.185 Fiscal court's function in collection and appropriation of tax.
.190 Credit for payment of similar city tax.
.195 Construction of KRS 68.180 to 68.195.
.197 License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.
.198 Fiscal court powers as to imposition of license tax (counties of 30,000).
.199 County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.
.200 Definitions for section -- License fee on gross rental charges from peer-to-peer car sharing program in counties containing a designated city, consolidated local government, or urban-county government -- Use of proceeds.
.202 License fee on cable television systems in counties containing a designated city -- Use of proceeds.
.210 Administration of county uniform budget system -- Review -- Revision.
.220 Uniform county budget system.
.230 Repealed, 1980.
.240 Proposed budget -- Contents -- Duties of fiscal court.
.243 Repealed, 1990.
.245 Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.
.246 Rate on business inventories levied by fiscal court.
.247 Repealed, 1990.
.248 County revenue limits on tax rate applicable to personal property.
.249 Repealed, 1990.
.250 Form of budget -- State local finance officer to regulate -- Approval of budget.
.260 Adoption of budget by fiscal court.
.270 Certification of approved budget to state local finance officer.
.275 Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.
.280 Amendment of budget to provide for expenditure of unanticipated income.
.290 Transfer of money between budget funds.
.300 Expenditures in excess of budget fund void and illegal.
.310 Limit of expenditures for first half of each fourth year.
.320 Borrowing in anticipation of current receipts.
.325 Repealed, 1978.
.330 Repealed, 1978.
.340 Repealed, 1978.
.350 Investigation and examination by state local finance officer -- Action to compel compliance with budget law.
.360 Monthly statement of county treasurer -- Quarterly statement of county judge/executive.
.370 Repealed, 1978.
.480 Repealed, 1986.
.510 Legislative intent.
.520 "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.
.530 Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.
.540 Approval by voters -- Levy.
.550 Applicability to urban-county governments.
.600 Definitions for KRS 68.600 to 68.606.
.601 Compliance with KRS 65A.010 to 65A.090.
.602 Portion of county in economic development project may organize district to levy taxes for higher level of services.
.604 Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.
.606 Administration of district -- Board of trustees.
.990 Penalties.