Kentucky Revised Statutes

Ky. Rev. Stat. § 68.110 (2026)

Expenditure in excess of revenue or diversion of funds forbidden

✓ current as of May 2026
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(1) The fiscal court shall not in any year expend any money in excess of the amount annually levied and collected for that year or levied, collected or appropriated for any special purpose.

(2) The fiscal court shall not expend, or permit or authorize to be expended, any county revenue raised by taxes levied for one (1) purpose, for any other purpose than that specified in the order or resolution levying the tax.

(3) No member of the fiscal court shall knowingly vote for any appropriation or contract in violation of this section or KRS 68.100, and no county officer shall knowingly do any act to impose upon the county any pecuniary liability in excess of the limitations of this section, KRS 68.090 and 68.100. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281u-4.

Notes of Decisions
Cited in 3 cases, 1956–1968 · leading case: Fannin v. Davis, 385 S.W.2d 321 (Ky. Ct. App. 1964).
Fannin v. Davis, 385 S.W.2d 321 (Ky. Ct. App. 1964). “If the county funds disbursed unlawfully by the members of the fiscal court cannot be recovered from the persons to whom these payments were made, then the members themselves will be liable, jointly and severally.”
Thompson v. Bracken Cnty., 294 S.W.2d 943 (Ky. Ct. App. 1956). “The lpwer court held that the special tax levy funds \yere supplemental to the general road fund, which appears to have been primarily a maintenance and general repair fund.”
Caywood v. Stivers, 430 S.W.2d 327 (Ky. Ct. App. 1968). “Section 157 of the Constitution and KRS 68.110(1) prohibit the fiscal court from expending any money in any one year that will exceed the amount levied and collected in taxes for that year without a referendum.”
— Ky. Rev. Stat. § 68.110(1) — 1 case
Caywood v. Stivers, 430 S.W.2d 327 (Ky. Ct. App. 1968). “Section 157 of the Constitution and KRS 68.110(1) prohibit the fiscal court from expending any money in any one year that will exceed the amount levied and collected in taxes for that year without a referendum.”
— Ky. Rev. Stat. § 68.110(3) — 1 case
Fannin v. Davis, 385 S.W.2d 321 (Ky. Ct. App. 1964). “If the county funds disbursed unlawfully by the members of the fiscal court cannot be recovered from the persons to whom these payments were made, then the members themselves will be liable, jointly and severally.”
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.