§ 67.010 Boundary of counties on Ohio and Mississippi Rivers
§ 67.020 Removal of county seat
§ 67.030 Dividing county or striking off territory
§ 67.035 Branch offices — Deputies
§ 67.040 Fiscal court — Members — Presiding officer — Deadlock
§ 67.042 Fiscal court districts in counties containing city of first class
§ 67.045 District boundaries — Reapportionment — Procedure
§ 67.050 County commissioners — Election to ascertain having — Return to prior form of government
§ 67.060 County commissioners — Election, term, qualifications
§ 67.070 Fiscal courts having county commissioners, law governing — Special sessions — Tie vote
§ 67.075 Definitions
§ 67.076 Use of county ordinance and resolution — Form — Amendment
§ 67.077 Treatment of proposed ordinance — Incorporation of material into ordinance by reference — Section not applicable to charter county, urban-county government, or consolidated local government
§ 67.078 Quorum — Majority of fiscal court required to pass ordinance — Emergency acts — Effective date
§ 67.080 Powers of fiscal court
§ 67.0802 Sale or other disposition of county property
§ 67.082 Declaration of epidemic area — Animal population reduction program — Liability of state personnel
§ 67.083 Additional powers of fiscal courts
§ 67.084 Authorization for ordinance enabling county to qualify for flood insurance
§ 67.0841 Effect of repeal of statute granting permissive power to counties
§ 67.085 Condemnation for county purposes
§ 67.090 Place of holding fiscal court — Terms
§ 67.100 Records of fiscal court
§ 67.120 Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government
§ 67.130 County buildings — Jailer may be employed as superintendent — Maintenance and operation of jailer’s residence
§ 67.140 Care and custody of courthouse and grounds
§ 67.170 Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent
§ 67.180 Motor vehicle and compensation insurance — Purchase by county except county containing city of first class
§ 67.185 Motor vehicle and compensation insurance — Purchase by county containing city of first class
§ 67.186 Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals — Conditions
§ 67.190 Petition for consolidation of counties — Notice
§ 67.200 New petition when petition not filed in time
§ 67.210 Order for election on question of consolidation
§ 67.220 Advertisement of election
§ 67.230 General election laws to apply
§ 67.240 Certification of results of election — Appointment of commissions to lay off justices’ districts and select choice of names and county seats
§ 67.250 Report of commissions — Election of officers for new county
§ 67.260 Election to choose name and county seat of new county — Period between elections on consolidation
§ 67.270 Debts of old counties — Separate taxes to pay
§ 67.280 Assignment of new county to various election districts
§ 67.290 Records and property of old counties
§ 67.310 Disposition of county administrative agencies
§ 67.323 Fire department merit system — Creation — Scope — Board — Definitions — Applicability
§ 67.325 Police and firefighters’ merit system may be established — Law governing
§ 67.327 Fire department membership charges and subscriber fees may be added to property tax bills — Collection and distribution
§ 67.372 County administration of global positioning monitoring system program — Conditions — Agreements between counties — Administrative fee
§ 67.374 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
§ 67.380 Authority of fiscal court to regulate construction of buildings
§ 67.410 County building inspectors — Building permits — Fees — Appeals
§ 67.420 Civil action to enforce building standards
§ 67.450 County buildings commission — Membership, terms, bond, vacancies, officers
§ 67.455 Disbursement of funds
§ 67.460 Status of commission
§ 67.465 Authority to convey to commission fee simple title
§ 67.470 Construction contract — Approval of plans
§ 67.475 Amortization of cost under lease terms
§ 67.480 Authority to construct county buildings
§ 67.485 Plans and specifications, approval — Bids
§ 67.490 Authority to borrow money and to issue bonds — Conditions on issuing bonds
§ 67.495 Terms of bonds
§ 67.500 Bonds, negotiable, nontaxable, payment
§ 67.505 Use of bond revenue — Lien created
§ 67.510 Enforcement of lien
§ 67.515 Receiver authorized
§ 67.520 Special fund created — Bond payment — Building maintenance
§ 67.525 Sinking fund management
§ 67.530 Surplus in maintenance fund, disposition
§ 67.535 Refunding bonds authorized — Manner of issuance
§ 67.540 Additional bonds authorized
§ 67.545 Amortization — County ownership
§ 67.550 General obligation bonds, deed of trust authorized — Effect — Intent
§ 67.555 Purpose of KRS 67.450 to 67.550
§ 67.592 Seized and forfeited property — Duties of property clerk — Exclusions
§ 67.594 Use of property as evidence — Disposition
§ 67.650 Establishment of service districts — Requirements for expansion of boundaries
§ 67.680 County cemetery board
§ 67.682 County cemetery fund — Administrative regulations relating to county cemetery board
§ 67.700 County judge/executive — Election — Term
§ 67.705 Qualifications — Vacancy — Salary — Minimum annual compensation — Exception — Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government
§ 67.710 Powers and duties
§ 67.711 Deputy county judge/executive and office personnel — Appointment — Compensation — Powers and duties
§ 67.712 Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments
§ 67.715 Reorganization powers
§ 67.720 Bond of county judge/executive — Minimum — Record
§ 67.722 Expense allowance for county road department — Exception
§ 67.725 “Absent” and “disabled” defined for KRS 67.730 to 67.745
§ 67.730 Inability of county judge/executive to serve during emergency
§ 67.735 Appointment of deputy county judge/executive to serve during emergency
§ 67.740 Assumption of duties of county judge/executive by fiscal court member
§ 67.745 Persons serving as county judge/executive during emergency — How long
§ 67.750 Definitions for KRS 67.750 to 67.790
§ 67.753 Apportionment of net profit or gross receipts of business entity to local tax district
§ 67.755 Quarterly estimated tax payments
§ 67.758 Refund of estimated taxes
§ 67.760 Applicability of federal income tax law — Business entity to keep records
§ 67.763 Tax liability of business entity that ceases doing business in tax district
§ 67.764 Construction of exceptions for disaster response businesses and employees
§ 67.765 Use of tax year and accounting methods required for federal income tax purposes
§ 67.766 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
§ 67.767 Development, adoption, use, and availability of standard form or forms for occupational license tax returns — Duties of Secretary of State and tax districts
§ 67.768 When returns to be made — Copy of federal income tax return to be submitted with return
§ 67.770 Extensions
§ 67.773 Tax due when return filed — Minimum and maximum liability
§ 67.775 Auditing of returns — Payment of additional tax — Federal audit
§ 67.778 Payment of tax not delayed — Claims for refund or credit
§ 67.780 Employer to withhold taxes
§ 67.783 Employer to report tax withheld — Liability of employer for failure to withhold or pay tax
§ 67.785 Personal liability of officers of business entity
§ 67.788 Application for refund or credit — When employee may file for refund
§ 67.790 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)
§ 67.791 Sharing of refund application and related information
§ 67.793 Tax district may levy one-time tax rate
§ 67.795 When KRS 67.750 to 67.790 applies
§ 67.800 Receipt by county of funds a city is eligible to receive
§ 67.805 Receipt of certain tax funds by county
§ 67.810 Receipt by county of urban library funds
§ 67.825 Authorization for charter county government or consolidation of services or functions
§ 67.830 Procedure for adoption of charter county form of government or for consolidation of services or functions
§ 67.832 Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services
§ 67.835 Redistricting of charter county government legislative districts
§ 67.840 Election of officials
§ 67.845 Dissolution of participating incorporated cities and special districts — Effect
§ 67.850 Rights, powers, privileges, and immunities of charter county governments
§ 67.852 Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government
§ 67.855 Ordinance powers — Conflicts
§ 67.860 Service districts
§ 67.862 Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates
§ 67.865 Merit or civil service system for employees
§ 67.870 Employment on basis of political activity prohibited
§ 67.875 Retirement system for employees
§ 67.900 Authorization to form unified local government
§ 67.902 Definitions for KRS 67.900 to 67.940
§ 67.904 Procedure for initiation of unification process — Appointment of unification review commission
§ 67.906 Unification review commission — Membership — Chairperson — Filling vacancies
§ 67.908 Funding of unification review commission
§ 67.910 Unification plan — Components — Deadline for completion — Dissolution of commission
§ 67.912 Legislative council — Chief executive and administrative officers — Powers, duties, and salary of CEO
§ 67.914 Public hearings on unification plan
§ 67.916 Approval of unification plan by commission
§ 67.918 Question of unification to be submitted to voters — Adoption of unification plan after approval — Prohibition against placing rejected plan on ballot for five years
§ 67.920 Redistricting of unified local government legislative districts
§ 67.922 Rights, powers, privileges, immunities, and responsibilities of unified local government — Continuance of county and city laws — Enactment and enforcement of ordinances
§ 67.924 Retention of laws in force at time of unification — Superceding existing laws — Resolution of conflicts between county and city ordinances
§ 67.926 Contracts and obligations of counties and cities to be honored after unification
§ 67.928 Powers and duties of Sections 99 and 144 constitutional offices within unified territory — Funding responsibilities and oversight duties unaffected by unification
§ 67.930 Employees of county and cities to become employees of unified local government — Rights, privileges, and protections of employees and their beneficiaries remain in effect
§ 67.932 Division of unified local government’s territory into service districts by legislative council — Tax districts to correspond — Partial-service districts
§ 67.934 Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved — Rate of levy
§ 67.936 Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan — Restructuring powers of council
§ 67.938 Continuation of tax structures and rates and service levels after unification — Imposition of different tax rates within territory — Certificates of delinquency
§ 67.940 Nonparticipating cities within territory to remain incorporated and exercise existing powers — Incorporations after unification prohibited — Council approval required for annexation
§ 67.990 Penalties
§ 67.992 Penalty

Terms Used In Kentucky Statutes > Chapter 67 - County Government (Fiscal Courts and County Commissioners)

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Animal: includes every warm-blooded living creature except a human being. See Kentucky Statutes 446.010
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • branch budget: means an enactment by the General Assembly which provides appropriations and establishes fiscal policies and conditions for the biennial financial plan for the judicial branch, the legislative branch, and the executive branch, which shall include a separate budget bill for the Transportation Cabinet. See Kentucky Statutes 446.010
  • Business: includes every trade, occupation, and profession. See Kentucky Statutes 362.1-101
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • City: includes town. See Kentucky Statutes 446.010
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Domestic: when applied to a corporation, partnership, business trust, or limited liability company, means all those incorporated or formed by authority of this state. See Kentucky Statutes 446.010
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entity: means a corporation, foreign corporation, not-for-profit corporation, profit or not-for-profit unincorporated association, business or statutory trust, estate, partnership, limited partnership, trust, two (2) or more persons having a joint or common economic interest, and a state, national, or foreign government. See Kentucky Statutes 362.1-101
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal: refers to the United States. See Kentucky Statutes 446.010
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign: when applied to a corporation, partnership, limited partnership, business trust, statutory trust, or limited liability company, includes all those incorporated or formed by authority of any other state. See Kentucky Statutes 446.010
  • Foreign limited liability partnership: means a partnership that:
    (a) Is formed under laws other than the laws of this Commonwealth. See Kentucky Statutes 362.1-101
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limited liability partnership: means a partnership that has filed a statement of qualification under KRS §. See Kentucky Statutes 362.1-101
  • Livestock: means cattle, sheep, swine, goats, horses, alpacas, llamas, buffaloes, or any other animals of the bovine, ovine, porcine, caprine, equine, or camelid species. See Kentucky Statutes 446.010
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
  • Partnership: means an association of two (2) or more persons to carry on as co- owners a business for profit formed under KRS §. See Kentucky Statutes 362.1-101
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
  • Partnership agreement: means the agreement, whether written, oral, or implied, among the partners concerning the partnership, including amendments to the partnership agreement. See Kentucky Statutes 362.1-101
  • Person: means an individual, an entity, or any other legal or commercial entity. See Kentucky Statutes 362.1-101
  • Personal property: All property that is not real property.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Professional partnership: means a partnership organized under this subchapter or the laws of another state or foreign country for purposes that include, but are not limited to, the providing of one (1) or more professional services. See Kentucky Statutes 362.1-101
  • Property: means all property, real, personal, or mixed, tangible or intangible, or any interest therein. See Kentucky Statutes 362.1-101
  • public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS §. See Kentucky Statutes 446.010
  • real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Regular election: means the election in even-numbered years at which members of Congress are elected and the election in odd-numbered years at which state officers are elected. See Kentucky Statutes 446.010
  • Regulatory board: means the agency that is charged by law with the licensing and regulation of the practice of the profession which the professional partnership is organized to provide. See Kentucky Statutes 362.1-101
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Service of process: The service of writs or summonses to the appropriate party.
  • State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States. See Kentucky Statutes 362.1-101
  • Statement: means a statement of partnership authority under KRS §. See Kentucky Statutes 362.1-101
  • Sworn: includes "affirmed" in all cases in which an affirmation may be substituted for an oath. See Kentucky Statutes 446.010
  • Testator: A male person who leaves a will at death.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transfer: includes an assignment, conveyance, lease, mortgage, deed, and encumbrance. See Kentucky Statutes 362.1-101
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Violate: includes failure to comply with. See Kentucky Statutes 446.010