tax for schools.
(1) Any board of education of a school district may, after compliance with the public
hearing requirement contained in KRS 160.603, levy school taxes authorized by
KRS 160.593 to 160.597, 160.601 to 160.633, and 160.635 to 160.648. The
imposition of any tax levied under the provisions of 160.593 to 160.597, 160.601 to
160.633, and 160.635 to 160.648 shall be limited to the territory of the school
district except as provided in subsection (2) of this section.
(2) Two (2) or more boards of education may agree in writing to levy identical school
taxes authorized by KRS 160.605 to 160.611, 160.613 to 160.617, and 160.621 to
160.633. After the levying in each district so agreeing of a tax under the terms of
such agreement, the receipts from said tax shall be held in a common fund and
disbursed therefrom to each district on the basis of average daily attendance, as set
forth in KRS 160.644. Any districts levying taxes under the terms of such an
agreement shall be deemed to constitute a combined taxing district for the purposes
of reference in KRS Chapter 160.
Effective: July 13, 1990
History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 455, effective July
13, 1990. -- Amended 1984 Ky. Acts ch. 43, sec. 1, effective July 13, 1984. --
Amended 1982 Ky. Acts ch. 98, sec. 1, effective July 15, 1982. -- Amended 1978
Ky. Acts ch. 155, sec. 82, effective June 17, 1978. -- Amended 1976 Ky. Acts ch.
127, sec. 8. -- Amended 1974 Ky. Acts ch. 125, sec. 1; and ch. 308, sec. 35. --
Amended 1972 Ky. Acts ch. 203, sec. 19; and ch. 271, sec. 1. -- Created 1966 Ky.
Acts ch. 24, Part III, sec. 1.
Notes of Decisions
Storer Commc'ns of Jefferson Cnty., Inc. v. Oldham Cnty. Bd. of Educ., 850 S.W.2d 340 (Ky. Ct. App. 1993).
· cites it 2× “In February the Attorney General was allowed to intervene to defend the constitutionality of KRS 160.593 1 and *341 160.614, 2 those parts of the Kentucky Education Reform Act (KERA) passed in 1990, which authorize the tax.”
Bd. of Educ. v. Brooks, 824 S.W.2d 431 (Ky. Ct. App. 1992).
· cites it 3× “The Board of Education of Hopkins County, Kentucky, appeals from an order declaring that special taxes levied by a school board as authorized by KRS 160.593 et seq. are subject to levy recall.”
Lámar v. Bd. of Educ. of Hancock Co. Sch. Dist., 467 S.W.2d 143 (Ky. Ct. App. 1971).
· cites it 3× “They sought to obtain an adjudication of a controversy as to the constitutionality of House Bill 471 of the 1966 General Assembly, Part III, the Utility Gross Receipts License Tax for Schools codified as KRS 160.593 through 160.648, and the validity of its levy in Hancock…”
Owensboro Cablevision, Inc. v. Libs, 863 S.W.2d 331 (Ky. Ct. App. 1993).
“597 which, by that statute’s terms, are available to taxpayers for “[a]ny school tax authorized by KRS 160.593 to 160.597, 160.601 to 160.-633, and 160.”
Bd. of Educ. v. Indep. Bd. of Educ., 681 S.W.2d 429 (Ky. Ct. App. 1984).
· cites it 17× “The issue is whether KRS 160.593 and 160.-644 allow the appellee to act as a separate taxing district if it had previously joined with another school district in levying the taxes on a county-wide basis.”
Turrell v. Bd. of Educ. of Marshall Cnty., 441 S.W.2d 767 (Ky. Ct. App. 1969).
“605) * * * until after compliance with the following: “(1) The county school district board of education shall give notice of any proposed request for the levy of one of the school taxes authorized by KRS 160.593 to 160.597, 160.601 to 160.627, 160.”
Commonwealth v. Saint Joseph Health Sys., Inc., 398 S.W.3d 446 (Ky. Ct. App. 2013).
· cites it 3× “OPINION LAMBERT, Senior Judge: In this appeal and two cross-appeals, we are asked to interpret and apply Kentucky’s utility gross receipts license tax (“utility tax”), a mechanism for funding schools authorized by KRS 160.593 and KRS 160.613 et seq., and the exemption for…”
Fiscal Court of Campbell Cnty. v. Bd. of Educ., 522 S.W.2d 454 (Ky. Ct. App. 1975).
“” KRS 160.593. In 1972 the legislature amended the statute to allow any school district to request the levy even though other districts within the county failed or refused to join in the request.”
— Ky. Rev. Stat. § 160.593(1) — 1 case
Commonwealth v. Saint Joseph Health Sys., Inc., 398 S.W.3d 446 (Ky. Ct. App. 2013).
“OPINION LAMBERT, Senior Judge: In this appeal and two cross-appeals, we are asked to interpret and apply Kentucky’s utility gross receipts license tax (“utility tax”), a mechanism for funding schools authorized by KRS 160.593 and KRS 160.613 et seq., and the exemption for…”
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