Ky. Rev. Stat. § 210.480

Current through 2024 Ky. Acts ch.225
Section 210.480 - Special ad valorem tax for mental health or individuals with an intellectual disability
(1) If, after the establishment of the taxing district for mental health or individuals with an intellectual disability as provided for in this section, KRS 210.460, and KRS 210.470, the tax levying authorities in member areas of the district, in the opinion of the community board for mental health or individuals with an intellectual disability, do not appropriate an amount sufficient to meet the needs of the services program for mental health or individuals with an intellectual disability and clinic, as established pursuant to KRS 210.370, the community board for mental health or individuals with an intellectual disability, acting as the governing body of the taxing district shall, with the approval of the Cabinet for Health and Family Services, request the fiscal courts in each of the member areas which have not contributed a sufficient proportionate share of the cost of the program, to impose a special ad valorem tax for mental health or individuals with an intellectual disability in such amount that it deems sufficient, but not in excess of four cents ($0.04) per one hundred dollars ($100) of full assessed valuation. The fiscal court may, upon receipt of a duly certified copy of said request, include in the next ad valorem tax levy said special tax for mental health or individuals with an intellectual disability imposed by the board for mental health or individuals with an intellectual disability, which shall be in addition to all other county ad valorem taxes. If levied by the fiscal court, said special tax for mental health or individuals with an intellectual disability shall be collected in the same manner as are other county ad valorem taxes and turned over to the community board for mental health or individuals with an intellectual disability to be used for the maintenance and operation of the services program for mental health or individuals with an intellectual disability and clinic as provided in KRS 210.460. No appropriation for a services program for mental health or individuals with an intellectual disability and clinic established under KRS 210.370 shall be reduced or eliminated on the grounds that a special tax has been levied where the community board for mental health or individuals with an intellectual disability requested the amount levied as a necessary supplement to that appropriation. Taxing districts organized pursuant to KRS 210.470 shall not be subject to the provisions of the compensating tax rate as defined by KRS 132.010 nor to Acts 1965 (1st Ex. Sess.), ch. 2.
(2) Nothing contained in this section shall be construed as precluding any city or county from appropriating or allocating funds in any other manner for the support of the regional services program for mental health or individuals with an intellectual disability and clinic, pursuant to KRS 210.460, or any other statutory provision.

KRS 210.480

Amended by 2012 Ky. Acts ch. 146,§ 87, eff. 7/11/2012.
Amended 2005, Ky. Acts ch. 99, sec. 336, effective 6/20/2005. -- Amended 1998, Ky. Acts ch. 426, sec. 280, effective 7/15/1998. -- Amended 1978 Ky. Acts ch. 396, sec. 13, effective 6/17/1978. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(1) and (9). -- Created 1970 Ky. Acts ch. 278, sec. 9.