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County Government in Kentucky County Government In Kentucky Informational Bulletin No. 115 Revised September 2021 Kentucky Legislative Research Commission SENATE HOUSE Robert Stivers David W. Osborne President, LRC Co-Chair Speaker, LRC Co-Chair David P. Givens David Meade President Pro Tempore Speaker Pro Tempore Damon Thayer Steven Rudy Majority Floor Leader Majority Floor Leader Morgan McGarvey Joni L. Jenkins Minority Floor Leader Minority Floor Leader Julie Raque Adams Suzanne Miles Majority Caucus Chair Majority Caucus Chair Reginald Thomas Derrick Graham Minority Caucus Chair Minority Caucus Chair Mike Wilson Chad McCoy Majority Whip Majority Whip Dennis Parrett Angie Hatton Minority Whip Minority Whip Jay D. Hartz, Director The Kentucky Legislative Research Commission is a 16-member committee that comprises the majority and minority leadership of the Kentucky Senate and House of Representatives. Under Chapter 7 of the Kentucky Revised Statutes, the Commission constitutes the administrative office for the Kentucky General Assembly. Its director serves as chief administrative officer of the legislature when it is not in session. The Commission and its staff, by law and by practice, perform numerous fact-finding and service functions for members of the General Assembly. The Commission provides professional, clerical, and other employees required by legislators when the General Assembly is in session and during the interim period between sessions. These employees, in turn, assist committees and individual members in preparing legislation. Other services include conducting studies and investigations, organizing and staffing committee meetings and public hearings, maintaining official legislative records and other reference materials, furnishing information about the legislature to the public, compiling and publishing administrative regulations, administering a legislative intern program, conducting a presession orientation conference for legislators, and publishing a daily index of legislative activity during sessions of the General Assembly. The Commission also is responsible for statute revision; publication and distribution of the Acts and Journals following sessions of the General Assembly; and maintenance of furnishings, equipment, and supplies for the legislature. The Commission functions as Kentucky’s Commission on Interstate Cooperation in carrying out the program of The Council of State Governments as it relates to Kentucky. County Government In Kentucky Informational Bulletin No. 115 (Revised September 2021) Legislative Research Commission Frankfort, Kentucky legislature.ky.gov 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. The statutory changes made by the 2021 General Assembly, along with some pertinent court decisions and opinions of the attorney general, are incorporated. Jay D. Hartz Director Legislative Research Commission Frankfort, Kentucky September 2021 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 .................................................2 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 ............................3 2014 City Reclassification Omnibus Reform Bill ......................................................4 Chapter 2: Fiscal Court .................................................................................................................5 Fiscal Court Form .......................................................................................................5 Fiscal Court Composition ...........................................................................................6 Justices Of The Peace Or Magistrates ...............................................................6 County Commissioners ......................................................................................6 Reapportionment Of Fiscal Court Districts .......................................................7 Reapportionment Commission...............................................................7 District Boundaries ................................................................................7 Challenge To Reapportionment Plan .....................................................7 The Fiscal Court Today ..............................................................................................7 General Powers And Responsibilities ................................................................8 County Home Rule ............................................................................................8 Fiscal Court Meetings And Procedures ......................................................................8 Quorum ..............................................................................................................9 Judicial Status ....................................................................................................9 Presiding Officers ..............................................................................................9 Records And Documents ...................................................................................9 Tie Votes ............................................................................................................9 County Ordinances...........................................................................................10 Countywide Application Of Ordinances, Including Cities ..............................10 Ordinance Procedures ......................................................................................10 Open Meetings And Open Records .................................................................11 County Officials’ Duties In Fiscal Court Sessions ...................................................11 County Attorney ...............................................................................................11 Sheriff .............................................................................................................11 Fiscal Court Clerk ............................................................................................11 County Clerk ....................................................................................................11 County Treasurer .............................................................................................11 iii Contents Legislative Research Commission County Government In Kentucky Chapter 3: The Executive And Administrative Function ...........................................................13 General Executive And Administrative Powers .......................................................13 Financial Administration ..........................................................................................14 Chapter 4: Taxation And Revenue .............................................................................................15 Taxes Generally ........................................................................................................15 Constitutional Limitations ...............................................................................15 Legislative Authorization.....................................................................15 Tax Resolution Must Be Specific ........................................................15 Taxes Must Be Sufficient To Pay Debts In A 40-Year Period ............15 Property Taxes ..........................................................................................................16 Constitutional Limitations ...............................................................................16 Statutory Limitations Including HB 44............................................................16 Special Districts ...............................................................................................16 Service Districts ...............................................................................................17 Property Subject To Taxation ..........................................................................17 Real And
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