(1) For the purpose of purchasing and maintaining public parks within the jurisdictional limits, cities of any class, counties, charter counties, and urban-county governments may levy taxes not exceeding five cents ($0.05) on each one hundred dollars ($100) of all taxable property within the corporate limits, subject only to the aggregate limits on property taxes set forth in the Kentucky Constitution, but not subject to the recall provisions of KRS § 132.017. No city, county, charter county, or urban-county government shall levy the tax until a public referendum has been conducted in accordance with the provisions of KRS § 83A.120 in the case of a city, county, or charter county or in accordance with the provisions of KRS § 67A.160 in the case of an urban-county government and has been adopted by the city’s, county’s, charter county’s, or urban-county government’s voters. The public referendum provisions in this section shall not apply to any city, county, charter county, or urban-county government that has in effect on July 15, 1998, a tax for park purposes in accordance with this section or KRS § 97.550.
(2) The funds derived from the levy shall be held by the treasurer of the city or the treasurer of the county in a separate and distinct fund designated the “Park Fund.” The funds shall be paid out by the treasurer only upon order issued by the park board signed by the secretary and countersigned by the president after the bill for the withdrawal has been approved by the board, unless a park board has not been appointed under KRS § 97.550 to KRS § 97.600, in which case the funds shall be appropriated by the city legislative body, the fiscal court, or the legislative body of the charter county government or urban-county government for purposes consistent with the levy. The treasurer shall not honor in any one (1) year orders for a greater sum than the amount apportioned and levied for that year for park and playground purposes.

Terms Used In Kentucky Statutes 97.590


Effective: July 14, 2000
History: Amended 2000 Ky. Acts ch. 355, sec. 3, effective July 14, 2000. — Amended
1998 Ky. Acts ch. 597, sec. 1, effective July 15, 1998. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3606d-2, 3606d-7.