General Provisions

010. Boundary of counties on Ohio and Mississippi Rivers.

020. Removal of county seat.

030. Dividing county or striking off territory.

035. Branch offices -- Deputies.

Fiscal Courts

040. Fiscal court -- Members -- Presiding officer -- Deadlock.

042. Fiscal court districts in counties containing city of first class.

045. District boundaries -- Reapportionment -- Procedure.

050. County commissioners -- Election to ascertain having -- Return to prior form of government.

060. County commissioners -- Election, term, qualifications.

063. Repealed, 1982. [Repealed]

065. Repealed, 1966. [Repealed]

070. Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote.

075. Definitions.

076. Use of county ordinance and resolution -- Form -- Amendment.

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.

078. Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date.

080. Powers of fiscal court.

0802. Sale or other disposition of county property.

081. Repealed, 1978. [Repealed]

082. Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel.

083. Additional powers of fiscal courts.

0831. Fiscal courts to provide facilities to hold children.

084. Authorization for ordinance enabling county to qualify for flood insurance.

0841. Effect of repeal of statute granting permissive power to counties.

085. Condemnation for county purposes.

090. Place of holding fiscal court -- Terms.

100. Records of fiscal court.

110. Repealed, 1972. [Repealed]

120. Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government.

125. Repealed, 1966. [Repealed]

127. Repealed, 1978. [Repealed]

County Buildings

130. County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence.

140. Care and custody of courthouse and grounds.

150. Repealed, 1978. [Repealed]

160. Temporary courthouse, clerk's office or jail.

170. Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent.

Insurance

180. Motor vehicle and compensation insurance -- Purchase by county containing city of second, fourth, fifth or sixth class.

185. Motor vehicle and compensation insurance -- Purchase by county containing city of first or third class.

186. Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions.

Consolidation of Counties

190. Petition for consolidation of counties -- Notice.

200. New petition when petition not filed in time.

210. Order for election on question of consolidation.

220. Advertisement of election.

230. General election laws to apply.

240. Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats.

250. Report of commissions -- Election of officers for new county.

260. Election to choose name and county seat of new county -- Period between elections on consolidation.

270. Debts of old counties -- Separate taxes to pay.

280. Assignment of new county to various election districts.

290. Records and property of old counties.

300. Repealed, 1978. [Repealed]

310. Disposition of county administrative agencies.

County Fire Departments

320. Repealed, 1978. [Repealed]

323. Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability.

325. Police and firefighters' merit system may be established -- Law governing.

327. Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution.

330. Repealed, 1980. [Repealed]

340. Repealed, 1980. [Repealed]

350. Repealed, 1980. [Repealed]

360. Repealed, 1980. [Repealed]

370. Repealed, 1980. [Repealed]

372. County administration of global positioning monitoring system program -- Conditions -- Agreements between counties -- Administrative fee.

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.

Building Standards

380. Authority of fiscal court to regulate construction of buildings.

390. Repealed, effective August 31, 1979. [Repealed]

400. Repealed, effective August 31, 1979. [Repealed]

410. County building inspectors -- Building permits -- Fees -- Appeals.

420. Civil action to enforce building standards.

County Buildings Commission

450. County buildings commission -- Membership, terms, bond, vacancies, officers.

455. Disbursement of funds.

460. Status of commission.

465. Authority to convey to commission fee simple title.

470. Construction contract -- Approval of plans.

475. Amortization of cost under lease terms.

480. Authority to construct county buildings.

485. Plans and specifications, approval -- Bids.

490. Authority to borrow money and to issue bonds -- Conditions on issuing bonds.

495. Terms of bonds.

500. Bonds, negotiable, nontaxable, payment.

505. Use of bond revenue -- Lien created.

510. Enforcement of lien.

515. Receiver authorized.

520. Special fund created -- Bond payment -- Building maintenance.

525. Sinking fund management.

530. Surplus in maintenance fund, disposition.

535. Refunding bonds authorized -- Manner of issuance.

540. Additional bonds authorized.

545. Amortization -- County ownership.

550. General obligation bonds, deed of trust authorized -- Effect -- Intent.

555. Purpose of KRS 67.450 to 67.550.

Seized and Forfeited Property

590. Repealed, 1980. [Repealed]

592. Seized and forfeited property -- Duties of property clerk -- Exclusions.

594. Use of property as evidence -- Disposition.

600. Repealed, 1980. [Repealed]

Service Districts

650. Establishment of service districts -- Requirements for expansion of boundaries.

County Cemetery Board

680. County cemetery board.

682. County cemetery fund -- Administrative regulations relating to county cemetery board.

County Judge/Executive

700. County judge/executive -- Election -- Term.

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.

710. Powers and duties.

711. Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties.

712. Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments.

715. Reorganization powers.

720. Bond of county judge/executive -- Minimum -- Record.

722. Expense allowance for county road department -- Exception.

725. "Absent" and "disabled" defined for KRS 67.730 to 67.745.

730. Inability of county judge/executive to serve during emergency.

735. Appointment of deputy county judge/executive to serve during emergency.

740. Assumption of duties of county judge/executive by fiscal court member.

745. Persons serving as county judge/executive during emergency -- How long.

Taxation of Business

750. Definitions for KRS 67.750 to 67.790.

753. Apportionment of net profit or gross receipts of business entity to local tax district.

755. Quarterly estimated tax payments.

758. Refund of estimated taxes.

760. Applicability of federal income tax law -- Business entity to keep records.

763. Tax liability of business entity that ceases doing business in tax district.

765. Use of tax year and accounting methods required for federal income tax purposes.

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.

767. Development, adoption, use, and availability of standard form or forms for occupational license tax returns -- Duties of Secretary of State and tax districts.

768. When returns to be made -- Copy of federal income tax return to be submitted with return.

770. Extensions.

773. Tax due when return filed -- Minimum and maximum liability.

775. Auditing of returns -- Payment of additional tax -- Federal audit.

778. Payment of tax not delayed -- Claims for refund or credit.

780. Employer to withhold taxes.

783. Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax.

785. Personal liability of officers of business entity.

788. Application for refund or credit -- When employee may file for refund.

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).

793. Tax district may levy one-time tax rate.

795. When KRS 67.750 to 67.790 applies.

Counties Without Incorporated Areas

800. Receipt by county of funds a city is eligible to receive.

805. Receipt of certain tax funds by county.

810. Receipt by county of urban library funds.

Charter County Government and Consolidated City-County Services and Functions

825. Authorization for charter county government or consolidation of services or functions.

830. Procedure for adoption of charter county form of government or for consolidation of services or functions.

832. Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services.

835. Redistricting of charter county government legislative districts.

840. Election of officials.

845. Dissolution of participating incorporated cities and special districts -- Effect.

850. Rights, powers, privileges, and immunities of charter county governments.

852. Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government.

855. Ordinance powers -- Conflicts.

860. Service districts.

862. Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates.

865. Merit or civil service system for employees.

870. Employment on basis of political activity prohibited.

875. Retirement system for employees.

Unified Local Government

900. Authorization to form unified local government.

902. Definitions for KRS 67.900 to 67.940.

904. Procedure for initiation of unification process -- Appointment of unification review commission.

906. Unification review commission -- Membership -- Chairperson -- Filling vacancies.

908. Funding of unification review commission.

910. Unification plan -- Components -- Deadline for completion -- Dissolution of commission.

912. Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO.

914. Public hearings on unification plan.

916. Approval of unification plan by commission.

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.

920. Redistricting of unified local government legislative districts.

922. Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and highest participating class of city laws -- Enactment and enforcement of ordinances.

924. Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances.

926. Contracts and obligations of counties and cities to be honored after unification.

928. Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification.

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.

932. Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.

934. Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy.

936. Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council.

938. Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency.

940. Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation.

Penalties

990. Penalties.

992. Penalty.