Kentucky Revised Statutes

Ky. Rev. Stat. § 68.060 (2026)

Fiscal year for counties

✓ current as of May 2026

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The fiscal year of each county shall begin on July 1, and end on June 30 next following. All county reports, budgets, appropriations and tax levies shall be made with reference to specific fiscal years or fractions thereof. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 907a.

Notes of Decisions

Cited in 2 cases, 1954–1983 · leading case: City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954).

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City of St. Matthews v. Trueheart, 274 S.W.2d 52 (Ky. Ct. App. 1954). “The •county fiscal year begins on July 1, KRS 68.060; the assessment date for county taxes is January 1 preceding the beginning of the fiscal year, KRS 132.”

Kling v. N. Kentucky Area Plan. Comm'n, 654 S.W.2d 606 (Ky. 1983). · cites it 4× “The Commission relied upon KRS 68.060 for authority for its action. This was enacted in 1934 as part of Kentucky Statutes, Section 907a and provides as follows: “The fiscal year of each county shall begin on July 1 and end on June 30 next following.”

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