UNOFFICIAL COPY 25 RS HB 368/GA
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AN ACT relating to publication. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 424.145 is amended to read as follows: 3
(1) As used in this section: 4
(a) "Local government" means any: 5
1. [Any ]Urban-county government; 6
2. [Any ]Consolidated local government; 7
3. [Any ]Charter county; 8
4. [Any ]Unified local government;[ and] 9
5. [In any ]County; 10
6. City[ containing a population of eighty thousand (80,000) or more based 11
upon the most recent federal decennial census, the county itself or any: 12
a. City within the county]; 13
7.[b.] Special district[ within the county]; 14
8.[c.] School district[ within the county]; and[or] 15
9.[d.] Special purpose governmental entity[ within the county]; and 16
(b) "Notice website" means a website that is maintained by a local government or 17
a third party under contract with the local government, which contains links to 18
the legal advertisements or notices electronically published by the local 19
government. 20
(2) Local governments may satisfy the requirements of this chapter or any other 21
provision of law requiring the publication of an advertisement in a newspaper by 22
following the alternative procedures established in this section. 23
(3) In lieu of newspaper publication, a local government may post the required 24
advertisement online on a notice website operated by the local government that is 25
accessible to the public at all times in accordance with subsections (4) to (9) of this 26
section. A special purpose governmental entity or special district that does not 27 UNOFFICIAL COPY 25 RS HB 368/GA
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maintain a website may post the required advertisement on a notice website 1
operated by the local government that established the special purpose 2
governmental entity or special district. Publication of an advertisement shall be 3
deemed to have occurred on the date the advertisement is posted on the local 4
government's notice website. 5
(4) (a) In conjunction with an alternative internet posting, the local government shall 6
publish a newspaper advertisement one (1) time providing notice that the 7
public may view the full advertisement on the notice website. The newspaper 8
advertisement shall: 9
1. Be not more than six (6) column inches and meet the technical 10
requirements of KRS 424.160(1); 11
2. Be submitted by the local government to the newspaper in a timely 12
manner to ensure publication occurs[published] within ten (10) days of 13
the alternative posting on the notice website when the purpose of the 14
posting is to inform the public of a completed act, including those acts 15
specified in KRS 424.130(1)(a), or within three (3) days of the posting 16
when the purpose of the posting is to inform the public of the right to 17
take a certain action, including the events specified in KRS 18
424.130(1)(b) and (d); 19
3. Inform the public of the subject matter of the alternative posting, inform 20
the public of its right to inspect any documents associated with the 21
internet posting by contacting the local government, and provide a 22
mailing and a physical address where a copy of the document may be 23
obtained and the web address if the document is available online; and 24
4. Provide the full Uniform Resource Locator (URL) of the notice website 25
address and the full Uniform Resource Locator (URL) of the address 26
where the full advertisement may be directly viewed along with a 27 UNOFFICIAL COPY 25 RS HB 368/GA
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telephone number for the local government. 1
(b) A local government may, alternatively, publish an advertisement one (1) time 2
providing notice that the public may view the full advertisement on the notice 3
website in a digital newspaper that meets the qualifications discussed in KRS 4
424.120, so long as the advertisement complies with paragraph (a)2.[(a) 2.], 5
3., and 4. of this subsection. 6
(5) In addition to specific legal requirements applicable to a particular type of 7
advertisement: 8
(a) The contents of each alternative internet posting shall meet the minimum 9
requirements of KRS 424.140; and 10
(b) The local government shall make the alternative internet posting in 11
accordance with the times and periods established by KRS 424.130, and shall 12
actively maintain the alternative internet posting on its public website: 13
1. Until the deadline passes or the event occurs if the substance of the 14
advertisement is intended to advise the public of a time to take action or 15
the occurrence of a future event; 16
2. For at least ninety (90) days if the substance of the advertisement is to 17
inform the public of an action taken by the local government, such as the 18
enactment of an ordinance; or 19
3. For one (1) year or until updated or replaced with a more recent version 20
if the substance of the advertisement is intended to inform the public 21
about the financial status of the local government, such as annual audits 22
or the budget. 23
(6) The local government shall display access to any and all alternative internet 24
postings made pursuant to this section prominently on the homepage or first page of 25
the notice website. The section of the notice website containing any postings and 26
the actual advertisement shall be made in a manner where the public can readily and 27 UNOFFICIAL COPY 25 RS HB 368/GA
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with minimal effort identify the location of and easily retrieve the advertisements. 1
(7) The local government shall provide a conspicuous statement on its notice website 2
that individuals who have difficulty in accessing the contents of posted 3
advertisements may contact the local government for information regarding 4
alternative methods of accessing advertisements, which shall include the telephone 5
number of the local government. 6
(8) As proof of an alternative internet posting to satisfy any newspaper publication 7
requirement, the local government shall memorialize the posting by capturing the 8
posting in electronic or paper format and shall complete an affidavit signed by the 9
person responsible for causing publications under KRS 424.150, stating that the 10
local government satisfied the publication requirement by alternative internet 11
posting. The affidavit shall specify the active dates of the notice website posting, 12
the specific statutory requirements being satisfied by the alternative internet 13
posting, and the notice website address where the alternative posting was located, 14
including the full Uniform Resource Locator (URL) used for the posting. The local 15
government shall retain the captured posting and the affidavit by the person 16
responsible for publication for a period of three (3) years. Together, the captured 17
posting and the affidavit shall constitute prima facie evidence that the posting was 18
made and occurred as stated within the affidavit. 19
(9) The failure to cause the newspaper advertisement required in subsection (4) of this 20
section shall not void the action of the local government or negate the enforceability 21
of the matter advertised by alternative internet posting. Any person who violates the 22
requirements of subsection (4) of this section shall be subject to the penalties 23
provided in KRS 424.990. 24
(10) Any local government using the alternative procedures established in this section 25
shall also, at the time it submits the advertisement required under subsection (4) 26
of this section, submit the contents of the full advertisement to the newspaper or 27 UNOFFICIAL COPY 25 RS HB 368/GA
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digital newspaper. The local government shall clearly indicate that it is using the 1
alternative procedures established in this section and is submitting the full 2
advertisement for general information purposes. The newspaper or digital 3
newspaper may choose to publish the full advertisement but shall not charge the 4
local government if it does so. 5
Section 2. KRS 68.245 is amended to read as follows: 6
(1) The property valuation administrator shall submit an official estimate of real and 7
personal property and new property assessment as defined in KRS 132.010, to the 8
county judge/executive by April 1 of each year. 9
(2) No county fiscal court shall levy a tax rate, excluding any special tax rate which 10
may be levied at the request of a county community improvement district pursuant 11
to KRS 107.350 and 107.360, following a favorable vote upon such tax by the 12
voters of that county, which exceeds the compensating tax rate defined in KRS 13
132.010, until the taxing district has complied with the provisions of subsection (5) 14
of this section. 15
(3) The state local finance officer shall certify to each county judge/executive, by June 16
30 of each year, the following: 17
(a) The compensating tax rate, as defined in KRS 132.010, and the amount of 18
revenue expected to be produced by it; 19
(b) The tax rate which will produce no more revenue from real property, 20
exclusive of revenue from new property, than four percent (4%) over the 21
amount of revenue produced by the compensating tax rate defined in KRS 22
132.010 and the amount of revenue expected to be produced by it. 23
(4) Real and personal property assessment and new property determined in accordance 24
with KRS 132.010 shall be certified to the state local finance officer by the 25
Department of Revenue upon completion of action on property assessment data. 26
(5) (a) A county fiscal court, proposing to levy a tax rate, excluding any special tax 27 UNOFFICIAL COPY 25 RS HB 368/GA
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rate which may be levied at the request of a county community improvement 1
district pursuant to KRS 107.350 and 107.360, following a favorable vote 2
upon the tax by the voters of that county, which exceeds the compensating tax 3
rate defined in KRS 132.010, shall hold a public hearing to hear comments 4
from the public regarding the proposed tax rate. The hearing shall be held in 5
the principal office of the taxing district, or, in the event the taxing district has 6
no office, or the office is not suitable for a hearing, the hearing shall be held in 7
a suitable facility as near as possible to the geographic center of the district. 8
(b) County fiscal courts of counties containing a city of the first class proposing 9
to levy a tax rate, excluding any special tax rate which may be levied at the 10
request of a county community improvement district pursuant to KRS 11
107.350 and 107.360, following a favorable vote upon the tax by the voters of 12
that county, which exceeds the compensating tax rate defined in KRS 13
132.010, shall hold three (3) public hearings to hear comments from the 14
public regarding the proposed tax rate. The hearings shall be held in three (3) 15
separate locations; each location shall be determined by dividing the county 16
into three (3) approximately equal geographic areas, and identifying a suitable 17
facility as near as possible to the geographic center of each area. 18
(c) The county fiscal court shall advertise the hearing by causing to be published 19
at least twice in two (2) consecutive weeks, in the newspaper of largest 20
circulation in the county, a display type advertisement of not less than twelve 21
(12) column inches, the following: 22
1. The tax rate levied in the preceding year, and the revenue produced by 23
that rate; 24
2. The tax rate proposed for the current year and the revenue expected to 25
be produced by that rate; 26
3. The compensating tax rate and the revenue expected from it; 27 UNOFFICIAL COPY 25 RS HB 368/GA
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4. The revenue expected from new property and personal property; 1
5. The general areas to which revenue in excess of the revenue produced in 2
the preceding year is to be allocated; 3
6. A time and place for the public hearings which shall be held not less 4
than seven (7) days nor more than twenty-one (21)[ten (10)] days, after 5
the day that the second advertisement is published; 6
7. The purpose of the hearing; and 7
8. A statement to the effect that the General Assembly has required 8
publication of the advertisement and the information contained therein. 9
(d) In lieu of the two (2) published notices, a single notice containing the required 10
information may be sent by first-class mail to each person owning real 11
property, addressed to the property owner at his residence or principal place 12
of business as shown on the current year property tax roll. 13
(e) The hearing shall be open to the public. All persons desiring to be heard shall 14
be given an opportunity to present oral testimony. The county fiscal court may 15
set reasonable time limits for testimony. 16
(6) (a) That portion of a tax rate, excluding any special tax rate which may be levied 17
at the request of a county community improvement district pursuant to KRS 18
107.350 and 107.360, following a favorable vote upon a tax by the voters of 19
that county, levied by an action of a county fiscal court which will produce 20
revenue from real property, exclusive of revenue from new property, more 21
than four percent (4%) over the amount of revenue produced by the 22
compensating tax rate defined in KRS 132.010 shall be subject to a recall vote 23
or reconsideration by the taxing district, as provided for in KRS 132.017, and 24
shall be advertised as provided for in paragraph (b) of this subsection. 25
(b) The county fiscal court shall, within seven (7) days following adoption of an 26
ordinance to levy a tax rate, excluding any special tax rate which may be 27 UNOFFICIAL COPY 25 RS HB 368/GA
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levied at the request of a county community improvement district pursuant to 1
KRS 107.350 and 107.360, following a favorable vote upon a tax by the 2
voters of that county, which will produce revenue from real property, 3
exclusive of revenue from new property as defined in KRS 132.010, more 4
than four percent (4%) over the amount of revenue produced by the 5
compensating tax rate defined in KRS 132.010, cause to be published, in the 6
newspaper of largest circulation in the county, a display type advertisement of 7
not less than twelve (12) column inches the following: 8
1. The fact that the county fiscal court has adopted a rate; 9
2. The fact that the part of the rate which will produce revenue from real 10
property, exclusive of new property as defined in KRS 132.010, in 11
excess of four percent (4%) over the amount of revenue produced by the 12
compensating tax rate defined in KRS 132.010 is subject to recall; and 13
3. The name, address, and telephone number of the county clerk, with a 14
notation to the effect that that official can provide the necessary 15
information about the petition required to initiate recall of the tax rate. 16
Section 3. KRS 132.023 is amended to read as follows: 17
(1) No special purpose governmental entity shall levy a tax rate which exceeds the 18
compensating tax rate until the taxing district has complied with the provisions of 19
KRS 65A.110 and subsection (2) of this section. 20
(2) (a) A special purpose governmental entity proposing to levy a tax rate which 21
exceeds the compensating tax rate shall submit the proposed rate as required 22
by KRS 65A.110 and shall hold a public hearing to hear comments from the 23
public regarding the proposed tax rate. The hearing shall be held in the same 24
location where the governing body of the city or county where the largest 25
number of citizens served by the special purpose governmental entity reside 26
meets, and shall be held immediately before a regularly scheduled meeting of 27 UNOFFICIAL COPY 25 RS HB 368/GA
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that governing body. 1
(b) The special purpose governmental entity shall advertise the hearing by 2
causing to be published at least twice in two (2) consecutive weeks, in the 3
newspaper of largest circulation in the county, a display type advertisement of 4
not less than twelve (12) column inches, the following: 5
1. The tax rate levied in the preceding year, and the revenue produced by 6
that rate; 7
2. The tax rate proposed for the current year and the revenue expected to 8
be produced by that rate; 9
3. The compensating tax rate and the revenue expected from it; 10
4. The revenue expected from new property and personal property; 11
5. The general areas to which revenue in excess of the revenue produced in 12
the preceding year is to be allocated; 13
6. A time and place for the public hearing which shall be held not less than 14
seven (7) days, nor more than twenty-one (21)[ten (10)] days, after the 15
day that the second advertisement is published; 16
7. The purpose of the hearing; and 17
8. A statement to the effect that the General Assembly has required 18
publication of the advertisement and the information contained therein. 19
(c) In lieu of the two (2) published notices, a single notice containing the required 20
information may be sent by first-class mail to each person owning real 21
property in the special purpose governmental entity, addressed to the property 22
owner at his residence or principal place of business as shown on the current 23
year property tax roll. 24
(d) The hearing shall be open to the public. All persons desiring to be heard shall 25
be given an opportunity to present oral testimony. The special purpose 26
governmental entity may set reasonable time limits for testimony. 27 UNOFFICIAL COPY 25 RS HB 368/GA
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(3) (a) That portion of a tax rate levied by an action of a special purpose 1
governmental entity which will produce revenue from real property, exclusive 2
of revenue from new property, more than four percent (4%) over the amount 3
of revenue produced by the compensating tax rate shall be subject to a recall 4
vote or reconsideration by the special purpose governmental entity, as 5
provided for in KRS 132.017, and shall be advertised as provided in 6
paragraph (b) of this subsection. 7
(b) The special purpose governmental entity shall, within seven (7) days 8
following adoption of an ordinance, order, resolution, or motion to levy a tax 9
rate which will produce revenue from real property, exclusive of revenue from 10
new property, more than four percent (4%) over the amount of revenue 11
produced by the compensating tax rate, cause to be published, in the 12
newspaper of largest circulation in the county, a display type advertisement of 13
not less than twelve (12) column inches the following: 14
1. The fact that the taxing district has adopted a rate; 15
2. The fact that the part of the rate which will produce revenue from real 16
property, exclusive of new property, in excess of four percent (4%) over 17
the amount of revenue produced by the compensating tax rate is subject 18
to recall; and 19
3. The name, address, and telephone number of the county clerk of the 20
county in which the special purpose governmental entity is located, with 21
a notation to the effect that that official can provide the necessary 22
information about the petition required to initiate recall of the tax rate. 23
Section 4. KRS 132.027 is amended to read as follows: 24
(1) No city or urban-county government shall levy a tax rate which exceeds the 25
compensating tax rate defined in KRS 132.010 until the city or urban-county 26
government has complied with the provisions of subsection (2) of this section. 27 UNOFFICIAL COPY 25 RS HB 368/GA
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(2) (a) Cities or urban-county governments proposing to levy a tax rate which 1
exceeds the compensating tax rate defined in KRS 132.010 shall hold a public 2
hearing to hear comments from the public regarding the proposed tax rate. 3
The hearing shall be held in the principal office of the taxing district, or, in the 4
event the taxing district has no office, or the office is not suitable for a 5
hearing, the hearing shall be held in a suitable facility as near as possible to 6
the geographic center of the district. 7
(b) The city or urban-county government shall advertise the hearing by causing to 8
be published at least twice in two (2) consecutive weeks, in the newspaper of 9
largest circulation in the county, a display type advertisement of not less than 10
twelve (12) column inches, the following: 11
1. The tax rate levied in the preceding year, and the revenue produced by 12
that rate; 13
2. The tax rate proposed for the current year and the revenue expected to 14
be produced by that rate; 15
3. The compensating tax rate and the revenue expected from it; 16
4. The revenue expected from new property and personal property; 17
5. The general areas to which revenue in excess of the revenue produced in 18
the preceding year is to be allocated; 19
6. A time and place for the public hearing which shall be held not less than 20
seven (7) days nor more than twenty-one (21)[ten (10)] days after the 21
day the second advertisement is published; 22
7. The purpose of the hearing; and 23
8. A statement to the effect that the General Assembly has required 24
publication of the advertisement and the information contained therein. 25
(c) In lieu of the two (2) published notices, a single notice containing the required 26
information may be sent by first-class mail to each person owning real 27 UNOFFICIAL COPY 25 RS HB 368/GA
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property in the taxing district, addressed to the property owner at his residence 1
or principal place of business as shown on the current year property tax roll. 2
(d) The hearing shall be open to the public. All persons desiring to be heard shall 3
be given an opportunity to present oral testimony. The taxing district may set 4
reasonable time limits for testimony. 5
(3) (a) That portion of a tax rate levied by an action of a city or urban-county 6
government which will produce revenue from real property, exclusive of 7
revenue from new property, more than four percent (4%) over the amount of 8
revenue produced by the compensating tax rate defined in KRS 132.010 shall 9
be subject to a recall vote or reconsideration by the taxing district, as provided 10
for in KRS 132.017, and shall be advertised as provided for in paragraph (b) 11
of this subsection. 12
(b) The city or urban-county government shall, within seven (7) days following 13
adoption of an ordinance to levy a tax rate which will produce revenue from 14
real property, exclusive of revenue from new property as defined in KRS 15
132.010, more than four percent (4%) over the amount of revenue produced 16
by the compensating tax rate defined in KRS 132.010, cause to be published, 17
in the newspaper of largest circulation in the county, a display type 18
advertisement of not less than twelve (12) column inches the following: 19
1. The fact that the city or urban-county government has adopted a rate; 20
2. The fact that the part of the rate which will produce revenue from real 21
property, exclusive of new property as defined in KRS 132.010, in 22
excess of four percent (4%) over the amount of revenue produced by the 23
compensating tax rate defined in KRS 132.010 is subject to recall, and 24
3. The name, address, and telephone number of the county clerk of the 25
county or urban-county in which the taxing district is located, with a 26
notation to the effect that that official can provide the necessary 27 UNOFFICIAL COPY 25 RS HB 368/GA
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information about the petition required to initiate recall of the tax rate. 1
Section 5. KRS 160.470 is amended to read as follows: 2
(1) (a) Notwithstanding any statutory provisions to the contrary, no district board of 3
education shall levy a general tax rate which will produce more revenue, 4
exclusive of revenue from net assessment growth as defined in KRS 132.010, 5
than would be produced by application of the general tax rate that could have 6
been levied in the preceding year to the preceding year's assessment, except as 7
provided in subsections (9) and (10) of this section and KRS 157.440. 8
(b) If an election is held as provided for in KRS 132.017 and the question should 9
fail, such failure shall not reduce the "...general tax rate that could have been 10
levied in the preceding year...," referred to in subsection (1)(a) of this section, 11
for purposes of computing the general tax rate for succeeding years. 12
In the event of a merger of school districts, the limitations contained in this section 13
shall be based upon the combined revenue of the merging districts, as computed 14
under the provisions of this section. 15
(2) No district board of education shall levy a general tax rate within the limits imposed 16
in subsection (1) of this section which respectively exceeds the compensating tax 17
rate defined in KRS 132.010, except as provided in subsections (9) and (10) of this 18
section, KRS 157.440, and KRS 157.621, until the district board of education has 19
complied with the provisions of subsection (7) of this section. 20
(3) Upon receipt of property assessments from the Department of Revenue, the 21
commissioner of education shall certify the following to each district board of 22
education: 23
(a) The general tax rate that a district board of education could levy under the 24
provisions of subsection (1) of this section, and the amount of revenue 25
expected to be produced; 26
(b) The compensating tax rate as defined in KRS 132.010 for a district's general 27 UNOFFICIAL COPY 25 RS HB 368/GA
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tax rate the amount of revenue expected to be produced; 1
(c) The general tax rate which will produce, respectively, no more revenue from 2
real property, exclusive of revenue from new property, than four percent (4%) 3
over the amount of revenue produced by the compensating tax rate defined in 4
KRS 132.010, and the amount of revenue expected to be produced. 5
(4) Upon completion of action on property assessment data, the Department of 6
Revenue shall submit certified property assessment data as required in KRS 7
133.125 to the chief state school officer. 8
(5) Within thirty (30) days after the district board of education has received its 9
assessment data, the rates levied shall be forwarded to the Kentucky Board of 10
Education for its approval or disapproval. The failure of the district board of 11
education to furnish the rates within the time prescribed shall not invalidate any 12
levy made thereafter. 13
(6) (a) Each district board of education shall, on or before January 31 of each 14
calendar year, formally and publicly examine detailed line item estimated 15
revenues and proposed expenditures for the subsequent fiscal year. On or 16
before May 30 of each calendar year, each district board of education shall 17
adopt a tentative working budget which shall include a minimum reserve of 18
two percent (2%) of the total budget. 19
(b) Each district board of education shall submit to the Kentucky Board of 20
Education no later than September 30, a close estimate or working budget 21
which shall conform to the administrative regulations prescribed by the 22
Kentucky Board of Education. 23
(7) (a) Except as provided in subsections (9) and (10) of this section and KRS 24
157.440, a district board of education proposing to levy a general tax rate 25
within the limits of subsection (1) of this section which exceed the 26
compensating tax rate defined in KRS 132.010 shall hold a public hearing to 27 UNOFFICIAL COPY 25 RS HB 368/GA
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hear comments from the public regarding the proposed tax rate. The hearing 1
shall be held in the principal office of the taxing district or, in the event the 2
taxing district has no office, or the office is not suitable for such a hearing, the 3
hearing shall be held in a suitable facility as near as possible to the geographic 4
center of the district. 5
(b) The district board of education shall advertise the hearing by causing the 6
following to be published at least twice for two (2) consecutive weeks, in the 7
newspaper of largest circulation in the county, a display type advertisement of 8
not less than twelve (12) column inches: 9
1. The general tax rate levied in the preceding year, and the revenue 10
produced by that rate; 11
2. The general tax rate for the current year, and the revenue expected to be 12
produced by that rate; 13
3. The compensating general tax rate, and the revenue expected from it; 14
4. The revenue expected from new property and personal property; 15
5. The general areas to which revenue in excess of the revenue produced in 16
the preceding year is to be allocated; 17
6. A time and place for the public hearing which shall be held not less than 18
seven (7) days nor more than twenty-one (21)[ten (10)] days after the 19
day that the second advertisement is published; 20
7. The purpose of the hearing; and 21
8. A statement to the effect that the General Assembly has required 22
publication of the advertisement and the information contained herein. 23
(c) In lieu of the two (2) published notices, a single notice containing the required 24
information may be sent by first-class mail to each person owning real 25
property, addressed to the property owner at his residence or principal place 26
of business as shown on the current year property tax roll. 27 UNOFFICIAL COPY 25 RS HB 368/GA
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(d) The hearing shall be open to the public. All persons desiring to be heard shall 1
be given an opportunity to present oral testimony. The district board of 2
education may set reasonable time limits for testimony. 3
(8) (a) That portion of a general tax rate, except as provided in subsections (9) and 4
(10) of this section, KRS 157.440, and KRS 157.621, levied by an action of a 5
district board of education which will produce, respectively, revenue from real 6
property, exclusive of revenue from new property, more than four percent 7
(4%) over the amount of revenue produced by the compensating tax rate 8
defined in KRS 132.010, shall be subject to a recall vote or reconsideration by 9
the district board of education as provided for in KRS 132.017, and shall be 10
advertised as provided for in paragraph (b) of this subsection. 11
(b) The district board of education shall, within seven (7) days following adoption 12
of an ordinance, order, resolution, or motion to levy a general tax rate, except 13
as provided in subsections (9) and (10) of this section and KRS 157.440, 14
which will produce revenue from real property, exclusive of revenue from 15
new property as defined in KRS 132.010, more than four percent (4%) over 16
the amount of revenue produced by the compensating tax rate defined in KRS 17
132.010, cause the following to be published, in the newspaper of largest 18
circulation in the county, a display type advertisement of not less than twelve 19
(12) column inches: 20
1. The fact that the district board of education has adopted such a rate; 21
2. The fact that the part of the rate which will produce revenue from real 22
property, exclusive of new property as defined in KRS 132.010, in 23
excess of four percent (4%) over the amount of revenue produced by the 24
compensating tax rate defined in KRS 132.010 is subject to recall; and 25
3. The name, address, and telephone number of the county clerk of the 26
county or urban-county in which the school district is located, with a 27 UNOFFICIAL COPY 25 RS HB 368/GA
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notation to the effect that that official can provide the necessary 1
information about the petition required to initiate recall of the tax rate. 2
(9) (a) Notwithstanding any statutory provisions to the contrary, effective for school 3
years beginning after June 30, 1990, the board of education of each school 4
district shall levy a minimum equivalent tax rate of thirty cents ($0.30) for 5
general school purposes. Equivalent tax rate is defined as the rate which 6
results when the income collected during the prior year from all taxes levied 7
by the district for school purposes is divided by the total assessed value of 8
property plus the assessment for motor vehicles certified by the Department of 9
Revenue. School districts collecting school taxes authorized by KRS 160.593 10
to 160.597, 160.601 to 160.633, or 160.635 to 160.648 for less than twelve 11
(12) months during a school year shall have included in income collected 12
under this section the pro rata tax collection for twelve (12) months. 13
(b) Failure of a board to comply with paragraph (a) of this subsection may 14
constitute a forfeiture of office by its members pursuant to KRS 415.050 and 15
415.060. 16
(10) A district board of education may levy a general tax rate that will produce revenue 17
from real property, exclusive of revenue from new property, that is four percent 18
(4%) over the amount of the revenue produced by the compensating tax rate as 19
defined in KRS 132.010. 20