Kentucky — Chapter 67 — COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)

• § 67.010 — Boundary of counties on Ohio and Mississippi Rivers
• § 67.020 — Removal of county seat
• § 67.030 — Dividing county or striking off territory
• § 67.035 — Branch offices -- Deputies
• § 67.040 — Fiscal court -- Members -- Presiding officer -- Deadlock
• § 67.042 — Fiscal court districts in counties containing city of first class
• § 67.045 — District boundaries -- Reapportionment -- Procedure
• § 67.050 — County commissioners -- Election to ascertain having -- Return to prior form of government
• § 67.060 — County commissioners -- Election, term, qualifications
• § 67.070 — Fiscal courts having county commissioners, law governing -- Special sessions -- Tie vote
• § 67.075 — Definitions
• § 67.076 — Use of county ordinance and resolution -- Form -- Amendment
• § 67.077 — Treatment of proposed ordinance -- Incorporation of material into ordinance by reference -- Section not applicable to charter county, urban-county government, or consolidated local government
• § 67.078 — Quorum -- Majority of fiscal court required to pass ordinance -- Emergency acts -- Effective date
• § 67.080 — Powers of fiscal court
• § 67.0802 — Sale or other disposition of county property
• § 67.082 — Declaration of epidemic area -- Animal population reduction program -- Liability of state personnel
• § 67.083 — Additional powers of fiscal courts
• § 67.084 — Authorization for ordinance enabling county to qualify for flood insurance
• § 67.0841 — Effect of repeal of statute granting permissive power to counties
• § 67.085 — Condemnation for county purposes
• § 67.090 — Place of holding fiscal court -- Terms
• § 67.100 — Records of fiscal court
• § 67.120 — Clerk, deputy clerk, and stenographer of fiscal court and of the legislative council of a consolidated local government
• § 67.130 — County buildings -- Jailer may be employed as superintendent -- Maintenance and operation of jailer's residence
• § 67.140 — Care and custody of courthouse and grounds
• § 67.160 — Temporary courthouse, clerk's office or jail
• § 67.170 — Jailer to have custody of personal property belonging to jail and any other county property for which he is superintendent
• § 67.180 — Motor vehicle and compensation insurance -- Purchase by county except county containing city of first class
• § 67.185 — Motor vehicle and compensation insurance -- Purchase by county containing city of first class
• § 67.186 — Fiscal court may provide for liability and indemnity insurance for benefit of patients of county operated hospitals -- Conditions
• § 67.190 — Petition for consolidation of counties -- Notice
• § 67.200 — New petition when petition not filed in time
• § 67.210 — Order for election on question of consolidation
• § 67.220 — Advertisement of election
• § 67.230 — General election laws to apply
• § 67.240 — Certification of results of election -- Appointment of commissions to lay off justices' districts and select choice of names and county seats
• § 67.250 — Report of commissions -- Election of officers for new county
• § 67.260 — Election to choose name and county seat of new county -- Period between elections on consolidation
• § 67.270 — Debts of old counties -- Separate taxes to pay
• § 67.280 — Assignment of new county to various election districts
• § 67.290 — Records and property of old counties
• § 67.310 — Disposition of county administrative agencies
• § 67.323 — Fire department merit system -- Creation -- Scope -- Board -- Definitions -- Applicability
• § 67.325 — Police and firefighters' merit system may be established -- Law governing
• § 67.327 — Fire department membership charges and subscriber fees may be added to property tax bills -- Collection and distribution
• § 67.372 — County administration of global positioning monitoring system program -- Conditions -- Agreements between counties -- Administrative fee
• § 67.374 — 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
• § 67.380 — Authority of fiscal court to regulate construction of buildings
• § 67.410 — County building inspectors -- Building permits -- Fees -- Appeals
• § 67.420 — Civil action to enforce building standards
• § 67.450 — County buildings commission -- Membership, terms, bond, vacancies, officers
• § 67.455 — Disbursement of funds
• § 67.460 — Status of commission
• § 67.465 — Authority to convey to commission fee simple title
• § 67.470 — Construction contract -- Approval of plans
• § 67.475 — Amortization of cost under lease terms
• § 67.480 — Authority to construct county buildings
• § 67.485 — Plans and specifications, approval -- Bids
• § 67.490 — Authority to borrow money and to issue bonds -- Conditions on issuing bonds
• § 67.495 — Terms of bonds
• § 67.500 — Bonds, negotiable, nontaxable, payment
• § 67.505 — Use of bond revenue -- Lien created
• § 67.510 — Enforcement of lien
• § 67.515 — Receiver authorized
• § 67.520 — Special fund created -- Bond payment -- Building maintenance
• § 67.525 — Sinking fund management
• § 67.530 — Surplus in maintenance fund, disposition
• § 67.535 — Refunding bonds authorized -- Manner of issuance
• § 67.540 — Additional bonds authorized
• § 67.545 — Amortization -- County ownership
• § 67.550 — General obligation bonds, deed of trust authorized -- Effect -- Intent
• § 67.555 — Purpose of KRS 67.450 to 67.550
• § 67.592 — Seized and forfeited property -- Duties of property clerk -- Exclusions
• § 67.594 — Use of property as evidence -- Disposition
• § 67.650 — Establishment of service districts -- Requirements for expansion of boundaries
• § 67.680 — County cemetery board
• § 67.682 — County cemetery fund -- Administrative regulations relating to county cemetery board
• § 67.700 — County judge/executive -- Election -- Term
• § 67.705 — Qualifications -- Vacancy -- Salary -- Minimum annual compensation -- Exception -- Duties and salaries of judge/executive and magistrates or commissioners in county containing a consolidated local government
• § 67.710 — Powers and duties
• § 67.711 — Deputy county judge/executive and office personnel -- Appointment -- Compensation -- Powers and duties
• § 67.712 — Powers and immunities common to all county judges/executive and county governments, including urban-county governments and consolidated local governments
• § 67.715 — Reorganization powers
• § 67.720 — Bond of county judge/executive -- Minimum -- Record
• § 67.722 — Expense allowance for county road department -- Exception
• § 67.725 — "Absent" and "disabled" defined for KRS 67.730 to 67.745
• § 67.730 — Inability of county judge/executive to serve during emergency
• § 67.735 — Appointment of deputy county judge/executive to serve during emergency
• § 67.740 — Assumption of duties of county judge/executive by fiscal court member
• § 67.745 — Persons serving as county judge/executive during emergency -- How long
• § 67.750 — Definitions for KRS 67.750 to 67.790
• § 67.753 — Apportionment of net profit or gross receipts of business entity to local tax district
• § 67.755 — Quarterly estimated tax payments
• § 67.758 — Refund of estimated taxes
• § 67.760 — Applicability of federal income tax law -- Business entity to keep records
• § 67.763 — Tax liability of business entity that ceases doing business in tax district
• § 67.764 — Construction of exceptions for disaster response businesses and employees
• § 67.765 — Use of tax year and accounting methods required for federal income tax purposes
• § 67.766 — 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
• § 67.767 — Development, adoption, use, and availability of standard forms for occupational license tax returns -- Duties of Secretary of State, advisory committee, and tax districts -- Administrative regulation -- Opt out by tax districts with an online filing and payment system -- Exemptions
• § 67.768 — When returns to be made -- Copy of federal income tax return to be submitted with return
• § 67.770 — Extensions
• § 67.773 — Tax due when return filed -- Minimum and maximum liability
• § 67.775 — Auditing of returns -- Payment of additional tax -- Federal audit
• § 67.778 — Payment of tax not delayed -- Claims for refund or credit
• § 67.780 — Employer to withhold taxes
• § 67.783 — Employer to report tax withheld -- Liability of employer for failure to withhold or pay tax
• § 67.785 — Personal liability of officers of business entity
• § 67.788 — Application for refund or credit -- When employee may file for refund
• § 67.790 — 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)
• § 67.791 — Sharing of refund application and related information
• § 67.793 — Tax district may levy one-time tax rate
• § 67.795 — When KRS 67.750 to 67.790 applies
• § 67.800 — Receipt by county of funds a city is eligible to receive
• § 67.805 — Receipt of certain tax funds by county
• § 67.810 — Receipt by county of urban library funds
• § 67.825 — Authorization for charter county government or consolidation of services or functions
• § 67.830 — Procedure for adoption of charter county form of government or for consolidation of services or functions
• § 67.832 — Petition to form commission to study adoption of charter county form of government or consolidation of agencies and services
• § 67.835 — Redistricting of charter county government legislative districts
• § 67.840 — Election of officials
• § 67.845 — Dissolution of participating incorporated cities and special districts -- Effect
• § 67.850 — Rights, powers, privileges, and immunities of charter county governments
• § 67.852 — Continued effect of existing contracts, bonds, franchises, and other obligations after adoption of charter county government
• § 67.855 — Ordinance powers -- Conflicts
• § 67.860 — Service districts
• § 67.862 — Applicability of KRS 68.245, 132.010, and 132.017 to charter county ad valorem tax rates
• § 67.865 — Merit or civil service system for employees
• § 67.870 — Employment on basis of political activity prohibited
• § 67.875 — Retirement system for employees
• § 67.900 — Authorization to form unified local government
• § 67.902 — Definitions for KRS 67.900 to 67.940
• § 67.904 — Procedure for initiation of unification process -- Appointment of unification review commission
• § 67.906 — Unification review commission -- Membership -- Chairperson -- Filling vacancies
• § 67.908 — Funding of unification review commission
• § 67.910 — Unification plan -- Components -- Deadline for completion -- Dissolution of commission
• § 67.912 — Legislative council -- Chief executive and administrative officers -- Powers, duties, and salary of CEO
• § 67.914 — Public hearings on unification plan
• § 67.916 — Approval of unification plan by commission
• § 67.918 — Question of unification to be submitted to voters -- Adoption of unification plan after approval -- Prohibition against placing rejected plan on ballot for five years
• § 67.920 — Redistricting of unified local government legislative districts
• § 67.922 — Rights, powers, privileges, immunities, and responsibilities of unified local government -- Continuance of county and city laws -- Enactment and enforcement of ordinances
• § 67.924 — Retention of laws in force at time of unification -- Superceding existing laws -- Resolution of conflicts between county and city ordinances
• § 67.926 — Contracts and obligations of counties and cities to be honored after unification
• § 67.928 — Powers and duties of Sections 99 and 144 constitutional offices within unified territory -- Funding responsibilities and oversight duties unaffected by unification
• § 67.930 — Employees of county and cities to become employees of unified local government -- Rights, privileges, and protections of employees and their beneficiaries remain in effect
• § 67.932 — Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts
• § 67.934 — Taxing, fire protection, sanitation, water, and special districts to continue unless eliminated in plan or later dissolved -- Rate of levy
• § 67.936 — Ordinances creating boards, commissions, authorities, and interlocal agreements deemed reenacted unless eliminated in plan -- Restructuring powers of council
• § 67.938 — Continuation of tax structures and rates and service levels after unification -- Imposition of different tax rates within territory -- Certificates of delinquency
• § 67.940 — Nonparticipating cities within territory to remain incorporated and exercise existing powers -- Incorporations after unification prohibited -- Council approval required for annexation
• § 67.990 — Penalties
• § 67.992 — Penalty