Kentucky Revised Statutes

Ky. Rev. Stat. § 262.760 (2026)

Annual budget

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) Within the first quarter of each calendar year, the board of directors of a watershed conservancy district shall prepare an itemized budget of the funds needed for administration, construction, operation, and maintenance of works of improvement. After approval of such budget by the board or boards of supervisors of the soil and water conservation district or districts within which the watershed conservancy district lies, the board of directors of the watershed conservancy district shall, by order or resolution, levy a tax sufficient to meet such budget, either by millage rate or per acre rate. A copy of such budget and order or resolution shall be certified to the county clerk of the county or counties involved, and shall be submitted to the Department for Local Government as provided in KRS 65A.020.

(2) If the board of directors of a watershed conservancy district fails to prepare a budget and levy a tax sufficient to fund the budget within the first quarter of a calendar year as required by subsection (1) of this section, the board or boards of supervisors of the soil and water conservation district or districts where the watershed conservancy lies may prepare and approve a budget for the watershed conservancy district and levy a tax to fund the approved budget in the same manner as authorized in subsection (1) of this section. Effective: April 4, 2024 History: Amended 2024 Ky. Acts ch. 77, sec. 6, effective April 4, 2024. -- Amended 2013 Ky. Acts ch. 40, sec. 73, effective March 21, 2013. -- Amended 2000 Ky. Acts ch. 120, sec. 3, effective July 14, 2000. -- Amended 1978 Ky. Acts ch. 332, sec. 12, effective June 17, 1978. -- Created 1956 Ky. Acts ch. 203, sec. 13, effective May 18, 1956.

Notes of Decisions

Cited in 3 cases, 1962–1966 · leading case: Forrester v. Terry, 357 S.W.2d 308 (Ky. Ct. App. 1962).

Sort: Relevance Newest Treatment

Forrester v. Terry, 357 S.W.2d 308 (Ky. Ct. App. 1962). “KRS 262.760. Thus, the taxing power is limited.”

Johnston v. Staples, 408 S.W.2d 206 (Ky. Ct. App. 1966). · cites it 3× “Appellants then offered to file the amended complaint which alleged in substance that since much of the land which was included in the watershed district was embraced in Camp Breckinridge Military Reservation, it was not subject to taxation as required by KRS 262.760, and,…”

Woolsley v. Big Reedy Creek Watershed, 383 S.W.2d 135 (Ky. Ct. App. 1964). “However, regardless of that, the only assertion of lack of feasibility is that the plan will cost much more than can be financed through the tax of 50 cents per hundred dollars authorized by KRS 262.760. This argument overlooks the fact that under KRS 262.”

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.