Kentucky — Chapter 68 — COUNTY FINANCE AND COUNTY TREASURER

• § 68.001 — Definition of state local finance officer
• § 68.002 — "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments
• § 68.005 — County administrative code
• § 68.010 — County treasurer -- Appointment, term, oath, bond -- Appointment of acting or substitute county treasurer under specified circumstances -- Deputy county treasurer
• § 68.020 — County treasurer -- Duties and powers
• § 68.030 — Approval and recording of settlements
• § 68.050 — Duties of outgoing county treasurer
• § 68.060 — Fiscal year for counties
• § 68.080 — Publication of annual financial statement of counties containing city of first class
• § 68.090 — County ad valorem taxes -- Limitation -- Special tax for tubercular institution
• § 68.095 — Authority of county to collect ad valorem tax bills pursuant to the procedure authorized in KRS 91.481 to 91.527
• § 68.100 — Purpose of tax to be specified -- Funds not to be diverted -- Remedies
• § 68.110 — Expenditure in excess of revenue or diversion of funds forbidden
• § 68.120 — Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose
• § 68.125 — County land and building fund
• § 68.127 — Emergency floodwall operation fund, fiscal court of county containing city of the first class may establish -- Additions to fund -- Investment of funds -- Gifts
• § 68.130 — Auditor and assistant auditor for consolidated local government or county having city of first class -- Salary -- Bond
• § 68.140 — Duties of auditor and assistant auditor
• § 68.150 — Additional audit by independent firm
• § 68.160 — Purchasing agent for consolidated local government or county having city of first class
• § 68.170 — Duties and salary of purchasing agent
• § 68.178 — County license fee for off-site waste management facilities -- Use of proceeds
• § 68.180 — Occupational license tax in counties containing 300,000 population -- Exemptions from local fees and taxes -- Regulation of ministers
• § 68.182 — Application of occupational license fees to racetrack extension
• § 68.185 — Fiscal court's function in collection and appropriation of tax
• § 68.190 — Credit for payment of similar city tax
• § 68.195 — Construction of KRS 68.180 to 68.195
• § 68.197 — License fees in counties of 30,000 or more -- Exemptions from local fees and taxes -- Regulation of ministers
• § 68.198 — Fiscal court powers as to imposition of license tax (counties of 30,000)
• § 68.199 — County that attains population of 30,000 -- Credit against occupational license fee -- Voluntary credit -- New fee or increase in fee
• § 68.200 — Definitions for section -- License fee on gross rental charges from peer-to-peer car sharing program in counties containing a designated city, consolidated local government, or urban-county government -- Use of proceeds
• § 68.202 — License fee on cable television systems in counties containing a designated city -- Use of proceeds
• § 68.210 — Administration of county uniform budget system -- Review -- Revision
• § 68.220 — Uniform county budget system
• § 68.240 — Proposed budget -- Contents -- Duties of fiscal court
• § 68.245 — Estimate of assessment -- Levy in excess of compensatory tax rate subject to recall vote or reconsideration
• § 68.246 — Rate on business inventories levied by fiscal court
• § 68.248 — County revenue limits on tax rate applicable to personal property
• § 68.250 — Form of budget -- State local finance officer to regulate -- Approval of budget
• § 68.260 — Adoption of budget by fiscal court
• § 68.270 — Certification of approved budget to state local finance officer
• § 68.275 — Payment of claims against the county -- Use of standing orders for payment of certain recurrent expenses -- Use of electronic funds transfers
• § 68.280 — Amendment of budget to provide for expenditure of unanticipated income
• § 68.290 — Transfer of money between budget funds
• § 68.300 — Expenditures in excess of budget fund void and illegal
• § 68.310 — Limit of expenditures for first half of each fourth year
• § 68.320 — Borrowing in anticipation of current receipts
• § 68.350 — Investigation and examination by state local finance officer -- Action to compel compliance with budget law
• § 68.360 — Monthly statement of county treasurer -- Quarterly statement of county judge/executive
• § 68.510 — Legislative intent
• § 68.520 — "Public service program" defined -- Provisions for submission of proposals to electorate -- Limitation on ad valorem or occupational license taxes
• § 68.530 — Fiscal court resolution and order designating submission of proposals to voters -- Election -- Framing of questions
• § 68.540 — Approval by voters -- Levy
• § 68.550 — Applicability to urban-county governments
• § 68.600 — Definitions for KRS 68.600 to 68.606
• § 68.601 — Compliance with KRS 65A.010 to 65A.090
• § 68.602 — Portion of county in economic development project may organize district to levy taxes for higher level of services
• § 68.604 — Organization of taxing district under KRS 68.602 -- Ad valorem tax and occupational license tax
• § 68.606 — Administration of district -- Board of trustees
• § 68.990 — Penalties