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 Repealed, 1966. [Repealed]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 Repealed, 1984. [Repealed]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 Repealed, 2000. [Repealed]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 Repealed, 1996. [Repealed]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 Repealed, 1946. [Repealed]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 Repealed, 1946. [Repealed]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 Repealed, 1965 (1st Extra.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 [Repealed]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 Repealed, 1965 (1st Extra.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 [Repealed]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 Repealed, 1965 (1st Extra.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 [Repealed]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 Repealed, 1965 (1st Extra.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 [Repealed]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 Repealed, 1990 [Repealed]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 Repealed, 1984. [Repealed]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]