Ky. Rev. Stat. » Chapter 173
Kentucky Revised Statutes

Ky. Rev. Stat. § 173.720 (2026)

Organization of district -- Tax collection

✓ current as of May 2026
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(1) Districts organized pursuant to the provisions of this section prior to July 13, 1984, shall be governed by the provisions of KRS 173.710 to 173.800. (2) All special ad valorem taxes authorized by KRS 173.710 to 173.800 shall be collected in the same manner as are other county ad valorem taxes in each county affected and shall be turned over to the board as the governing body of the district. The special ad valorem tax shall be in addition to all other ad valorem taxes. Effective: July 13, 1984 History: Amended 1984 Ky. Acts ch. 100, sec. 14, effective July 13, 1984. --Amended 1978 Ky. Acts ch. 384, sec. 298, effective June 17, 1978. -- Created 1964 Ky. Acts ch. 92, sec. 3.

Notes of Decisions
Cited in 12 cases, 1966–2018 · leading case: Campbell Cnty. Library Bd. of Trs. v. Coleman, 475 S.W.3d 40 (Ky. Ct. App. 2015).
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Campbell Cnty. Library Bd. of Trs. v. Coleman, 475 S.W.3d 40 (Ky. Ct. App. 2015). · cites it 7× “In accordance with KRS 173.720, the petition was signed by more than 51 percent of Kenton County voters who voted in the last general election, and the petition was filed with the Kenton County Fiscal Court.”
Boggs v. Reep, 404 S.W.2d 24 (Ky. Ct. App. 1966). · cites it 6× “This action was commenced by the ap-pellees, as individuals and as trustees of the Laurel County Public Library District, to compel the appellants, Laurel County Fiscal Court and its individual members, to levy a tax of ten cents on each one-hundred dollars worth of property…”
Coleman v. Campbell Cnty. Library Bd. of Trs., 547 S.W.3d 526 (Ky. Ct. App. 2018). · cites it 2× “790 are both applicable to ad valorem taxing rates of a library taxing district formed by petition under KRS 173.720 and can be harmoniously interpreted to complement each other.”
Miller v. Powell, 680 S.W.2d 128 (Ky. Ct. App. 1984). · cites it 4× “A library district for Todd County established by virtue of the provisions of KRS 173.720 is the subject of this appeal.”
Shreve v. Taylor Cnty. Pub. Library Bd., 419 S.W.2d 779 (Ky. Ct. App. 1967). “First, it is contended that the petition was not “duly certified” as required by KRS 173.720(1). Each sheet of the petition contained the full prayer of the petition, and when presented to the fiscal court the sheets were fastened together, with a *783 certification by two…”
Bd. of Trs. v. Henderson Cnty. Fiscal Court, 549 S.W.2d 828 (Ky. Ct. App. 1976). · cites it 5× “” In addition to the “ballot method”, KRS 173.720 provides an alternative method for the organization of the district.”
Varney v. Varney, 609 S.W.2d 704 (Ky. Ct. App. 1980). “*705 On June 20, 1979, a petition was presented to the Pike Fiscal Court, and pursuant to KRS 173.720, the Pike County Public Library District was created.”
Holmes v. Hume, 424 S.W.2d 824 (Ky. Ct. App. 1968). · cites it 2× “The petition requested the creation of a public library and the levying of a tax to support same, as authorized by KRS 173.720. On the date the petition was presented to the fiscal court, the county attorney was absent and the judge elected to continue the proceedings on the…”
Aldridge v. Slusher, 446 S.W.2d 636 (Ky. Ct. App. 1969). · cites it 7× “The sole question at issue is whether a petition proposing a levy of a library tax pursuant to KRS 173.720 is “filed with the fiscal court” by presenting and filing it with the clerk and chairman of the fiscal court.”
Miller v. Bell, 453 S.W.2d 746 (Ky. Ct. App. 1970). · cites it 2× “Appellees brought this suit in the nature of mandamus to obtain a mandatory order requiring the Todd County Fiscal Court to adopt a resolution creating a library district (pursuant to KRS 173.720), and to levy a tax to finance the project.”
Dewey v. Wagers, 617 S.W.2d 55 (Ky. Ct. App. 1981). · cites it 3× “Although KRS 173.720 allows a period of 90 days in which the petition may be circulated, it does not require the petition to be circulated that long.”
Flincheum v. Hickman Cnty. Kentucky Bd. of Educ., 503 S.W.2d 752 (Ky. Ct. App. 1973). “*756 KRS 173.720. The fiscal court declined to follow the provisions of the statute.”
— Ky. Rev. Stat. § 173.720(1) — 4 cases
Shreve v. Taylor Cnty. Pub. Library Bd., 419 S.W.2d 779 (Ky. Ct. App. 1967). “First, it is contended that the petition was not “duly certified” as required by KRS 173.720(1). Each sheet of the petition contained the full prayer of the petition, and when presented to the fiscal court the sheets were fastened together, with a *783 certification by two…”
Miller v. Powell, 680 S.W.2d 128 (Ky. Ct. App. 1984). “A library district for Todd County established by virtue of the provisions of KRS 173.720 is the subject of this appeal.”
Aldridge v. Slusher, 446 S.W.2d 636 (Ky. Ct. App. 1969). “The sole question at issue is whether a petition proposing a levy of a library tax pursuant to KRS 173.720 is “filed with the fiscal court” by presenting and filing it with the clerk and chairman of the fiscal court.”
Dewey v. Wagers, 617 S.W.2d 55 (Ky. Ct. App. 1981). “Although KRS 173.720 allows a period of 90 days in which the petition may be circulated, it does not require the petition to be circulated that long.”
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