General Provisions

010. County school district, what constitutes.

020. Composition of independent school districts.

030. Repealed, 1982. [Repealed]

040. Merger of districts.

041. Merger of independent district with county district.

042. Election of members -- Present terms to continue, exception.

043. Repealed, 1958. [Repealed]

044. Time of election and terms of merged district board members.

045. Transfer of adjacent territory to school district other than that in which it is located.

047. Repealed, 1990. [Repealed]

048. Transfer of area containing school outside district.

049. Repealed, 1978. [Repealed]

050. Repealed, 1956. [Repealed]

060. Repealed, 1956. [Repealed]

065. Liability for indebtedness in case of annexation.

070. Repealed, 1956. [Repealed]

080. Repealed, 1956. [Repealed]

090. Repealed, 1956. [Repealed]

100. Repealed, 1956. [Repealed]

105. Fire and extended insurance coverage.

107. Application and implementation requirements for districts of innovation.

110. Repealed, 1956. [Repealed]

120. Repealed, 1956. [Repealed]

130. Repealed, 1956. [Repealed]

140. Repealed, 1956. [Repealed]

150. Repealed, 1946. [Repealed]

151. Criminal background check on certified employees and student teachers in private, parochial, and church schools -- New criminal checks permitted every five years -- Fingerprinting -- Disclosure -- Contractors, volunteers, and visitors subject to check -- Employment of offenders by nonpublic schools.

Community Schools

155. Definitions for KRS 160.157.

156. State plan for community education -- Grant program.

157. Funding of community schools.

158. Council for Community Education -- Membership -- Bylaws -- Officers -- Meetings -- Reimbursement of expenses.

Boards of Education

160. Boards of education -- Powers and procedures -- Approval of Department of Education required for mortgages, leases -- Rental payments under lease.

170. Oath of board members.

180. Eligibility requirements.

190. Vacancies, how filled.

200. Time of election of board members.

210. Election of board members -- Appointments for openings with no candidate filings -- Change in boundary lines of divisions -- Boards in counties containing city of first class.

220. Secret votes -- Nominating petitions.

230. Presentation of candidate names.

240. General election laws apply -- Expense.

250. Politics of candidate not to be indicated -- Definition of election booth.

260. Number of candidates to be voted for.

270. Regular and special meetings.

280. Per diem and expenses for board members -- Eligibility for insurance plans.

290. General powers and duties of board.

291. Manner of payment of salaries to school employees -- Pay for extra duties or services -- Fringe benefits program.

293. Development of school property recreational facilities for school and community purposes.

294. Recycling requirement for local school districts -- Exemptions.

295. Procedure for promulgation of code of student rights and responsibilities for secondary schools -- Prohibited student activities.

297. Renumbered as KRS 160.725, effective July 15, 1994. [Renumbered]

300. Investigations by board -- Power to summon witnesses.

303. Reciprocal preference for resident bidders.

305. Contracts for use of school buses to transport persons eligible for transportation services.

306. Repealed, 1990. [Repealed]

310. Board to provide insurance for school buses.

320. Roads or passways to school buildings for pupils.

325. Mandatory participation in Kentucky Energy Efficiency Program.

330. Board may furnish necessary school supplies free of charge -- Free textbooks for indigent children -- Waiver of fees.

335. Board may distribute refurbished surplus technology to low-income students.

340. Reports by boards to Kentucky Board of Education -- Filing of policies on specified matters.

345. Definitions -- Required adoption of school councils for school-based decision making -- Composition -- Responsibilities -- Professional development -- Exemption -- Formula for allocation of school district funds -- Intentionally engaging in conduct detrimental to school-based decision making by board member, superintendent, district employee, or school council member -- Complaint procedure -- Disciplinary action -- Rescission of right to establish and powers of council -- Wellness policy.

346. "Persistently low-achieving school" and "school intervention" defined -- Identification of school council needing improvement -- School district assistance plan -- Audit team to review and report on persistently low-achieving schools -- Transfer of council's powers, duties, and authority to superintendent or commissioner -- Restoration of council's authority -- Intervention options.

347. Removal of school council member.

348. Advanced placement, International Baccalaureate, dual enrollment, and dual credit courses.

District Officers and Employees

350. Superintendent of schools -- Appointment -- Term -- Vacancy -- Qualifications -- Removal -- Contract extension.

352. Screening committee -- Minority representation -- Recommendations for superintendent.

360. Repealed, 1990. [Repealed]

370. Superintendent as executive agent of board -- Duties.

380. School employees -- Restrictions on appointment of relatives, violent offenders, and persons convicted of sex crimes -- Restriction on assignment to alternative education program as disciplinary action -- National and state criminal history background checks on applicants, new hires, and school-based decision-making council parent members -- Application and renewal forms -- Employees charged with felony offenses.

390. General duties as to condition of schools -- Responsibilities -- Reports.

395. Duty of superintendents to distribute information to school board and school council members.

400. Duties of outgoing superintendent.

410. Expenses of superintendent and employees.

420. Repealed, 1990. [Repealed]

430. Repealed, 1966. [Repealed]

431. School finance officer -- Continuing education.

440. Secretary of board of education.

445. Sports safety course required for high school athletics coaches -- Training and education on symptoms, treatment, and risks of concussion -- Venue-specific emergency action plans.

District Finances

450. Fiscal year of school districts.

455. Definition of tax-levying authority.

460. Levy of school taxes -- Procedures.

462. Repealed, 1966. [Repealed]

463. Publication of financial statements of school systems in counties of 300,000.

464. Repealed, 1984. [Repealed]

470. Tax rate limits -- Hearing -- Levy exceeding four percent increase subject to recall vote or reconsideration -- Levy of minimum equivalent tax rate.

472. Determination of maximum permissible school district revenue.

473. Limits for district board of education on personal property tax rates -- Public hearing and recall not applicable.

474. Repealed, 2000. [Repealed]

475. Ad valorem tax levy for school purposes -- Maximum rates -- Subdistrict taxes abolished.

476. School building fund taxes -- Investment -- Expenditures -- Audit.

477. Repealed, 1996. [Repealed]

480. Repealed, 1946. [Repealed]

482. Occupational license, policy (counties of 300,000).

483. Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers.

484. Occupational license fees, imposition and discontinuation (counties of 300,000).

485. Occupational license fees, adoption -- Referendum procedure.

486. Occupational license fees -- Collection -- Distribution (counties of 300,000).

487. Action for refund of occupational license fees (counties of 300,000).

488. Effect of occupational license fees law (counties of 300,000).

490. Repealed, 1946. [Repealed]

500. Collector of school taxes -- Allowances to -- Special collector -- Tax bills.

505. Certain taxes to be collected by person appointed by board of education.

510. Taxes paid to depository -- Reports of tax collector.

520. Penalties for tax delinquency -- General laws apply.

530. Use of school money.

531. Repealed, 1965 (1st Extra. Sess.) [Repealed]

532. Repealed, 1965 (1st Extra. Sess.) [Repealed]

533. Repealed, 1965 (1st Extra. Sess.) [Repealed]

534. Repealed, 1965 (1st Extra. Sess.) [Repealed]

540. Power to borrow money in anticipation of taxes.

550. Expenditure of funds in excess of income and revenue of any year.

560. Treasurer of board of education -- Selection -- Bond -- Duties.

570. Depository of board -- Bond -- Duties.

580. Gift, grant, or devise to school board.

590. Repealed, 1990 [Repealed]

593. Levy of occupational license tax, utility gross receipts license tax, or excise tax for schools.

595. Repealed, 1984. [Repealed]

597. Levy recall procedure.

599. Emergency loans to public common school districts.

600. Renumbered as KRS 160.991 [Renumbered]

Occupational License Tax for Schools

601. Taxes, how designated.

603. Notice and hearing before levy.

605. Occupational tax -- Exemptions.

607. Rate of tax.

608. Repealed, 1984. [Repealed]

609. Repealed, 1984. [Repealed]

610. Repealed, 1966. [Repealed]

611. Nonresidents of school districts exempt.

Utility Gross Receipts License Tax for Schools

613. Utility gross receipts license tax -- Exemptions.

6131. Definitions for KRS 160.613 to 160.617.

614. Tax on gross receipts from furnishing of cable television services and multichannel video programming services.

6145. Repealed, 2010. [Repealed]

615. Taxes payable, when -- Extension.

6151. Administration of taxes authorized by KRS 160.613 and 160.614.

6152. Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.

6153. Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.

6154. Collection and distribution of taxes imposed under KRS 160.613 and 160.614.

6155. Taxes to be distributed in compliance with KRS 160.613 to 160.617.

6156. Refund of utility gross receipts tax -- Effect of utility's rate increase -- Appeal to Circuit Court.

6157. Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing.

6158. Waiver of penalties.

617. Utility rate increase.

620. Repealed 1966.

Excise Tax for Schools

621. Excise tax on individual income for schools.

623. Repealed, 1966. [Repealed]

625. Excise tax returns -- Payment -- Form.

627. Information on state income tax liability of school district residents -- Department of Revenue as tax collector.

630. Repealed, 1966. [Repealed]

631. Renumbered in part as KRS 158.135.

632. Renumbered in part as KRS 158.135.

633. Deposit of excise tax proceeds.

General Provisions on School Taxes

635. Continuance of tax until reduced -- Expiration date.

637. Administrative costs -- Department of Revenue collection procedure.

640. Custodian of tax funds to give bond -- Department of Revenue excepted -- Expense, how paid.

642. Custodian to be audited.

644. Tax proceeds, apportionment to districts.

646. Repealed, 1976. [Repealed]

648. Penalty for failure to make returns or pay tax.

Kentucky Family Education Rights and Privacy Act

700. Definitions related to KRS 160.700 to 160.730.

705. Confidentiality of students' education records -- Procedures for protection and preservation of education records and recordings of school activities.

710. Notification of privacy rights -- Written policies.

715. Inspection and review of records -- Procedures -- Fees for copying permitted.

720. Consent to release of records -- Release without consent -- Waiver by student -- Records of release.

725. Directory information on student -- Student's right to restrict release -- Official recruiters' access to public high school campuses and student directory information.

730. Challenge of contents of record -- Procedure.

Penalties

990. Penalties.

991. Repealed, 1975. [Repealed]