Ky. Rev. Stat. » Chapter 212
Kentucky Revised Statutes

Ky. Rev. Stat. § 212.725 (2026)

Imposition of special ad valorem public health tax

✓ current as of May 2026
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(1) If, after the establishment of the public health taxing district, as provided in KRS 212.720, the tax-levying authorities of the district, in the opinion of the county or city-county board of health, do not appropriate an amount sufficient to meet the public health needs of the county or the city-county health department or do not appropriate an amount sufficient to meet the standards prescribed by the Cabinet for Health and Family Services for health departments, the county or city-county board of health, acting as the governing body of the taxing district, shall with the approval of the Cabinet for Health and Family Services, impose by resolution a special ad valorem public health tax in an amount that it deems sufficient.

(2) The special ad valorem public health tax shall not be:

(a) Subject to the provisions of KRS 132.023; or

(b) Levied in an amount that is in excess of:

1. The maximum amount approved by the electorate as provided for in KRS 212.720; or

2. Ten cents ($0.10) per one hundred dollars ($100) of full value assessed valuation.

(3) The fiscal court shall upon receipt of a duly certified copy of said resolution, include in the next county ad valorem tax levy said special public health tax imposed by the county or city-county board of health which shall be in addition to all other county ad valorem taxes.

(4) The special public health tax shall be collected in the same manner as are other county ad valorem taxes and turned over to the county or city-county board of health.

(5) Moneys derived from the special ad valorem public health tax:

(a) Shall be used for the maintenance and operation of the county or city-county health department;

(b) May be expended for the construction, alteration, or modification of a public health center or other suitable housing facility for the county or city-county health department; and

(c) May be expended for funding for full-time equivalent foundational public health service providers as permitted by KRS 211.186(3). Effective: March 17, 2020 History: Amended 2020 Ky. Acts ch. 21, sec. 10, effective March 17, 2020. -- Amended 2005 Ky. Acts ch. 99, sec. 420, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 371, effective July 15, 1998. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 107(1), (3) and (11). -- Created 1954 Ky. Acts ch. 156, sec. 2, effective June 17, 1954.

Notes of Decisions
Cited in 2 cases, 1979–1995 · leading case: Hardin Cnty. Fiscal Court v. Hardin Cnty. Bd. of Health, 899 S.W.2d 859 (Ky. Ct. App. 1995).
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Hardin Cnty. Fiscal Court v. Hardin Cnty. Bd. of Health, 899 S.W.2d 859 (Ky. Ct. App. 1995). · cites it 3× “Likewise, we interpret the corresponding sections of KRS 212.725 and KRS 212.755. KRS 212.720 was originally enacted in 1954 and provided for the establishment of *861 public health taxing districts.”
Trimble Cnty. Fiscal Court v. Trimble Cnty. Bd. of Health, 587 S.W.2d 276 (Ky. Ct. App. 1979). · cites it 4× “The rate had been established and requested by the Trimble County Board of Health, pursuant to KRS 212.725. The judgment also directed the appellee, Robert Moore, as county court clerk, to prepare the 1978 tax bills with the four-cent levy.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.