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Structure Kentucky Revised Statutes
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.
67.076 Use of county ordinance and resolution -- Form -- Amendment.
67.080 Powers of fiscal court.
67.0802 Sale or other disposition of county property.
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.
67.140 Care and custody of courthouse and grounds.
67.160 Temporary courthouse, clerk's office or jail.
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.
67.250 Report of commissions -- Election of officers for new county.
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.
67.380 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.
67.465 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.
67.500 Bonds, negotiable, nontaxable, payment.
67.505 Use of bond revenue -- Lien created.
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.
67.682 County cemetery fund -- Administrative regulations relating to county cemetery board.
67.700 County judge/executive -- Election -- Term.
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.
67.768 When returns to be made -- Copy of federal income tax return to be submitted with return.
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.
67.791 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.
67.835 Redistricting of charter county government legislative districts.
67.845 Dissolution of participating incorporated cities and special districts -- Effect.
67.850 Rights, powers, privileges, and immunities of charter county governments.
67.855 Ordinance powers -- Conflicts.
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.
67.906 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.
67.914 Public hearings on unification plan.
67.916 Approval of unification plan by commission.
67.920 Redistricting of unified local government legislative districts.
67.926 Contracts and obligations of counties and cities to be honored after unification.