Kentucky Revised Statutes

Ky. Rev. Stat. § 160.480 (2026)

Repealed, 1946

✓ current as of May 2026

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Catchline at repeal: Minimum limits on ad valorem tax; poll tax. History: Repealed 1946 Ky. Acts ch. 36, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2980, 4399-40.

Notes of Decisions

Cited in 2 cases, 1943–1947 · leading case: Fyfe v. Hardin Cnty. Bd. of Educ., 205 S.W.2d 165 (Ky. Ct. App. 1947).

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Fyfe v. Hardin Cnty. Bd. of Educ., 205 S.W.2d 165 (Ky. Ct. App. 1947). “460 provides that the fiscal court shall levy an ad valorem tax at the rate specified by the county board of education within the limitations prescribed in KRS 160.480 and 160.490. Somewhat similar provisions have prevailed for several *593 years, and this court has uniformly…”

Fiscal Court of Monroe Co. v. Bd. of Ed., Etc., 172 S.W.2d 624 (Ky. Ct. App. 1943). · cites it 7× “The board contends that it does not have the privilege of applying for aid from this special fund unless the maximum school tax permitted by law, including the poll tax provided by KRS 160.480, has been levied by the county.”

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