Kentucky Revised Statutes

Ky. Rev. Stat. § 76.210 (2026)

Tax exemptions

✓ current as of May 2026

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It is hereby found and declared that the creation of the district and the carrying out of its corporate purposes is in all respects in the interest of the public health and is a public purpose; that the district is performing a governmental function in the exercise of the powers conferred upon it by KRS 76.010 to 76.210 and it shall be required to pay no taxes or assessments upon any property owned or acquired by it, under its jurisdiction, control, possession, or supervision, or upon its activities in the operation and maintenance of its facilities. Bonds issued by the district and income therefrom are exempt from taxation. History: Created 1946 Ky. Acts ch. 104, sec. 19.

Notes of Decisions

Cited in 2 cases, 1949–1951 · leading case: Rash v. Louisville & Jefferson Cnty. Metro. Sewer Dist., 217 S.W.2d 232 (Ky. Ct. App. 1949).

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Rash v. Louisville & Jefferson Cnty. Metro. Sewer Dist., 217 S.W.2d 232 (Ky. Ct. App. 1949). “KRS 76.210. We regard the exemption constitutionally valid and are of opinion the court properly held them not subject to taxation.”

Fawbush v. Louisville & Jefferson Cnty. Metro. Sewer Dist., 240 S.W.2d 622 (Ky. Ct. App. 1951). “210, under the section title, tax exemptions, reads as follows: “It is hereby found and declared that the creation of the district and the carrying out of its corporate purposes is in all respects in the interest of the public health and is a public purpose; that the *624…”

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.