County Government in Kentucky (Revised 2016)
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County Government In Kentucky (Revised 2016) Informational Bulletin No. 115 Legislative Research Commission Frankfort, Kentucky August 2016 County Government In Kentucky Informational Bulletin No. 115 Legislative Research Commission Frankfort, Kentucky August 2016 Paid for with state funds. Available in alternative format by request. Legislative Research Commission Foreword County Government In Kentucky Foreword This publication contains information relevant to the structure and administration of county government and special districts, along with information regarding the roles of county officials. It is designed to function as a narrative aid to understanding the many statutes relating to county government. Please understand that this publication is not a substitute for the Kentucky Revised Statutes, which can be found at www.lrc.ky.gov/Statutes/index.aspx. The statutory changes made by the 2016 General Assembly, along with some pertinent court decisions and opinions of the attorney general, are incorporated. David A. Byerman Director Frankfort, Kentucky August 2016 i Legislative Research Commission Contents County Government In Kentucky Contents Introduction ....................................................................................................................................xv Chapter 1: Historical Overview Of County Government In Kentucky ...........................................1 Constitutional Provisions Relating To The Creation Of Counties.................................1 Constitutional Provisions Relating To County Offices .................................................2 County Assessor Replaced By Property Valuation Administrator .....................................................................................................2 1975 Judicial Article ..........................................................................................2 Consolidation Of Jailer’s And Sheriff’s Office .................................................3 Term Of Elected Officials ..................................................................................3 Qualifications For County Officials ...................................................................3 Constitutionally Cited Disqualifications From Holding County Offices ..........3 Removal From Office And Filling Of Vacancies ..............................................3 Other Constitutional Provisions Relating To County Government ...............................4 2014 City Reclassification Omnibus Reform Bill .........................................................5 Chapter 2: Fiscal Court ....................................................................................................................7 Fiscal Court Form ..........................................................................................................7 Fiscal Court Composition ..............................................................................................8 Justices Of The Peace Or Magistrates ...............................................................8 County Commissioners ......................................................................................8 Reapportionment Of Fiscal Court Districts .......................................................9 Reapportionment Commission...............................................................9 District Boundaries ................................................................................9 Challenge To Reapportionment Plan .....................................................9 The Fiscal Court Today .................................................................................................9 General Powers And Responsibilities ................................................................9 County Home Rule ..........................................................................................10 Fiscal Court Meetings And Procedures .......................................................................10 Quorum ............................................................................................................11 Judicial Status ..................................................................................................11 Presiding Officers ............................................................................................11 Records And Documents .................................................................................11 Tie Votes ..........................................................................................................12 County Ordinances...........................................................................................12 Countywide Application Of Ordinances, Including Cities ..............................12 Ordinance Procedures ......................................................................................12 Open Meetings And Open Records .................................................................12 County Officials’ Duties In Fiscal Court Sessions ......................................................13 County Attorney ...............................................................................................13 Sheriff .............................................................................................................13 Fiscal Court Clerk ............................................................................................13 County Clerk ....................................................................................................13 iii Contents Legislative Research Commission County Government In Kentucky County Treasurer .............................................................................................13 Chapter 3: The Executive And Administrative Function ..............................................................15 General Executive And Administrative Powers ..........................................................15 Financial Administration .............................................................................................15 Chapter 4: Taxation And Revenue ................................................................................................17 Taxes Generally ...........................................................................................................17 Constitutional Limitations ...............................................................................17 Legislative Authorization.....................................................................17 Tax Resolution Must Be Specific ........................................................17 Taxes Must Be Sufficient To Pay Debts In A 40-Year Period ............18 Property Taxes .............................................................................................................18 Constitutional Limitations ...............................................................................18 Statutory Limitations Including HB 44............................................................18 Special Districts ...............................................................................................18 Service Districts ...............................................................................................19 Property Subject To Taxation ..........................................................................20 Real And Personal ...............................................................................20 Certain Property Tax Exemptions ........................................................20 Local Bank Franchise Tax ...................................................................20 Public Service Companies ...................................................................20 Watercraft ............................................................................................20 Life Insurance Capital ..........................................................................21 Distilled Spirits ....................................................................................21 Agricultural Products ...........................................................................21 Unmined Minerals ...............................................................................21 Optional Ad Valorem Taxes Levied By The Fiscal Court ..............................21 Assessment ...................................................................................................................22 Property Valuation Administrator ....................................................................22 Objections To Property Valuations ..................................................................22 Valuation Process .............................................................................................22 Property Assessment And Reassessment Moratoriums ...................................23 Tax Collection ..............................................................................................................23 Real Property Taxes .........................................................................................23 Property Tax Due Dates ...................................................................................23 Unpaid Taxes And Certificates Of Delinquency .............................................24 Motor Vehicle Taxes........................................................................................24 Commercial Fees And Taxes .......................................................................................24 Commercial License