Kentucky Revised Statutes (Last Updated: May 10, 2014) |
TITLE IX. COUNTIES, CITIES, AND OTHER LOCAL UNITS |
CHAPTER 91A. FINANCE AND REVENUE OF CITIES |
Financial Administration |
010. Definitions for KRS 91A.010 to 91A.060. |
020. Accounting records. |
030. Annual budget. |
040. Annual city audits -- Publication -- Contents -- Exception -- Penalties. |
041. Repealed, 1990. [Repealed] |
045. Repealed, 1984. [Repealed] |
050. Technical assistance by the Department for Local Government. |
060. Official depositories. |
070. Collection of municipal taxes by sheriff. |
080. License tax on insurance companies. |
0802. Definitions for chapter. |
0804. Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080. |
0806. Verification of risk location systems and programs -- Administrative regulations. |
0808. Local premium tax advisory council -- Members -- Purpose. |
0810. Identification of amount of local government tax charged and taxing jurisdiction due tax -- Notice to policyholders. |
0812. Repealed, 2010. [Repealed] |
090. Repealed, 1996. [Repealed] |
180. Sale or lease of property -- Private improvements of governmentally owned realty under a conveyance and leaseback agreement. |
Improvements |
200. Limitation on special assessments. |
210. Definitions for KRS 91A.200 to 91A.290. |
220. Special assessments for improvements. |
230. Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations. |
240. Comprehensive report. |
250. Public hearing. |
260. Ordinance to proceed with improvement by special assessment -- Publication -- Notice to affected property owners. |
270. Contest by property owner. |
280. Payment of assessment or installment -- Lien. |
290. Further proceedings -- Inclusion of additional property. |
Tourist and Convention Commissions |
350. Local tourist and convention commissions -- Continued funding. |
360. Membership of tourist and convention commissions -- Terms -- Officers and employees – Audit -- Compliance with KRS 65A.010 to 65A.090. |
370. Tourist and convention commission in county containing city of first class or consolidated local government. |
372. Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees – Audit – Compliance with KRS 65A.010 to 65A.090. |
380. Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. |
392. Levy of additional transient room tax by consolidated local government or county containing city of the first or second class -- Exceptions -- Required repeal of tax upon retirement of bonds. |
394. Standards for audits required by KRS 91A.360 and 91A.380 -- Review of audits by State Auditor -- Civil action to compel compliance with KRS 91A.350 to 91A.390. |
Restaurant Tax |
400. Restaurant tax in cities of fourth and fifth classes. |
430. Repealed, reenacted, and amended as 65.125, effective July 13, 1990. [Repealed, reenacted, and amended] |
User Fees |
510. Definition of user fee. |
520. Limit on user fees. |
530. Special revenue accounts -- Administration. |
Management Districts |
550. Definitions for KRS 91A.550 to 91A.580. |
555. Authority to establish management districts. |
560. Petition requesting formation of management district. |
565. Ordinance establishing management district. |
570. Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien. |
575. Powers and duties of the management district board. |
580. Management district boundary change -- District renewal or dissolution -- Disposal of excess funds. |