(1) The fiscal court of a county containing a city with a population equal to or greater than twenty thousand (20,000) based upon the most recent federal decennial census that has a municipal college, having obtained the authorization of the legislative body of such city for the college to accept tax support from a municipal college support district and for appointment of three (3) members of the college board of trustees by the governing body of the district, may establish a municipal college support district consisting of the territory in the county outside the limits of the city in which is located the college. The members of the fiscal court shall constitute the governing body of the district. Subject to the provisions of subsection (2), the district may levy a tax of not less than five ($0.05) or more than fourteen cents ($0.14) on each one hundred dollars ($100) of the assessed valuation of all property in the district. The funds raised by this tax shall be used solely to support the college.
(2) A certified copy of the order of the fiscal court creating the district shall be filed by the governing body of the district with the county clerk not later than the second Tuesday in August before a regular election, and the clerk shall cause the question whether the tax is to be imposed to be prepared for presentation to voters residing in the district. The question shall be so phrased as to ask the voter whether he favors the imposition of a tax of not less than five ($0.05) or more than fourteen cents ($0.14) on each one hundred dollars ($100) of the assessed valuation of all property in the district for the purpose of supporting the municipal college in the county. If a majority of those voting on the question favor the imposition of the tax, the governing body of the district shall levy the tax.

Terms Used In Kentucky Statutes 165.175


(3) The sheriff shall collect the taxes due the district at the same time and in the same manner in which he collects the state and county ad valorem tax. He shall be allowed a fee not to exceed four percent (4%) for collection of this tax. The money collected shall be paid to the college board of trustees.
Effective: January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 234, effective January 1, 2015. — Amended 1996 Ky. Acts ch. 195, sec. 60, effective July 15, 1996. — Amended 1982
Ky. Acts ch. 360, sec. 51, effective July 15, 1982. — Created 1960 Ky. Acts ch. 203, sec. 3, effective June 16, 1960.