Kentucky Revised Statutes · § 179.705 — Creation of subdivision road districts -- Limitation on tax levy

(1) A subdivision road district may be created in accordance with the procedures of KRS 65.182 for the purpose of maintaining subdivision roads by the procedures set forth in this section.

(2) In no event shall the subdivision road district be empowered to levy a special ad valorem tax of more than ten cents ($0.10) on each one hundred dollars ($100) of the assessed valuation of property in the district.