001. Definition of state local finance officer.

002. "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments.

County Financial Officers, Taxation, and Fiscal Management

005. County administrative code.

010. County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances.

020. County treasurer -- Duties and powers.

030. Approval and recording of settlements.

040. Repealed, 1950. [Repealed]

050. Duties of outgoing county treasurer.

060. Fiscal year for counties.

070. Repealed, 1944. [Repealed]

080. Publication of annual financial statement of counties containing city of first class.

090. County ad valorem taxes -- Limitation -- Special tax for tubercular institution.

100. Purpose of tax to be specified -- Funds not to be diverted -- Remedies.

110. Expenditure in excess of revenue or diversion of funds forbidden.

120. Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose.

125. County land and building fund.

127. Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts.

130. Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond.

140. Duties of auditor and assistant auditor.

150. Additional audit by independent firm.

160. Purchasing agent for consolidated local government or county having city of first class.

170. Duties and salary of purchasing agent.

175. Repealed, 1978. [Repealed]

License Taxes

178. County license fee for off-site waste management facilities -- Use of proceeds.

180. Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers.

185. Fiscal court's function in collection and appropriation of tax.

190. Credit for payment of similar city tax.

195. Construction of KRS 68.180 to 68.195.

197. License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers.

198. Fiscal court powers as to imposition of license tax (counties of 30,000).

199. County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee.

200. License fee on retailers who rent out motor vehicles in counties containing a city of the first, second, or third class and for urban-counties -- Use of proceeds.

202. License fee on cable television systems in counties containing a city of the second class -- Use of proceeds.

County Budget

210. Administration of county uniform budget system -- Review -- Revision.

220. Uniform county budget system.

230. Repealed, 1980. [Repealed]

240. Proposed budget -- Contents -- Duties of fiscal court.

243. Repealed, 1990. [Repealed]

245. Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration.

246. Rate on business inventories levied by fiscal court.

247. Repealed, 1990. [Repealed]

248. County revenue limits on tax rate applicable to personal property.

249. Repealed, 1990. [Repealed]

250. Form of budget -- State local finance officer to regulate -- Approval of budget.

260. Adoption of budget by fiscal court.

270. Certification of approved budget to state local finance officer.

275. Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers.

280. Amendment of budget to provide for expenditure of unanticipated income.

290. Transfer of money between budget funds.

300. Expenditures in excess of budget fund void and illegal.

310. Limit of expenditures for first half of each fourth year.

320. Borrowing in anticipation of current receipts.

325. Repealed, 1978. [Repealed]

330. Repealed, 1978. [Repealed]

340. Repealed, 1978. [Repealed]

350. Investigation and examination by state local finance officer -- Action to compel compliance with budget law.

360. Monthly statement of county treasurer -- Quarterly statement of county judge/executive.

370. Repealed, 1978. [Repealed]

480. Repealed, 1986. [Repealed]

Public Service Programs

510. Legislative intent.

520. "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes.

530. Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions.

540. Approval by voters -- Levy.

550. Applicability to urban-county governments.

Industrial Taxing Districts

600. Definitions for KRS 68.600 to 68.606.

601. Compliance with KRS 65A.010 to 65A.090.

602. Portion of county in economic development project may organize district to levy taxes for higher level of services.

604. Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax.

606. Administration of district -- Board of trustees.

Penalties

990. Penalties.