AN ACT relating to legal advertisements.

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AN ACT relating to legal advertisements. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 424.110 is amended to read as follows: 3
As used in KRS 424.110 to 424.370: 4
(1) "Advertisement" means any matter required by law to be published; 5
(2) "Publication area" means the city, county, district, or other local area for which an 6
advertisement is required by law to be made. An advertisement shall be deemed to 7
be for a particular city, county, district, or other local area if it concerns an official 8
activity of the city, county, district, or other area or of any governing body, b oard, 9
commission, officer, agency, or court thereof, or if the subject of the advertisement 10
concerns particularly the people of the city, county, district, or other area; 11
(3)[(2)] "Published statement of ownership" means the current United States Postal 12
Service Form PS 3526, or successor form, filed by a print newspaper with the 13
United States Postal Service on or before October 1 of each year[ "Advertisement" 14
means any matter required by law to be published]; and 15
(4)[(3)] "Zoned edition" means a newspaper edition published at least once a week, 16
distributed in a specific geographic region of the newspaper's circulation area, and 17
containing reporting and advertising of interest to subs cribers in that geographic 18
region. 19
Section 2. KRS 424.120 is amended to read as follows: 20
(1) Except as provided in subsections (2) and (4) of this section, if an advertisement for 21
a publication area is required by law to be published in a newspaper, the publication 22
shall be made in a newspaper that meets the following requirements: 23
(a) It shall be published in the publication area. A newspaper shall be deemed to 24
be published in the area if it maintains an[its principal] office in the area for 25
the purpose of gathering news and soliciting advertisements and other general 26
business of newspaper publications, and has a periodicals class mailing permit 27
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issued for that office. A newspaper published outside of Kentucky shall not be 1
eligible to carry advertisements for any county or publication area within the 2
county, other than for the city in which its main office is located, if there is a 3
newspaper published in the county that has a substantial general circulation 4
throughout the county and that otherwise meets the requirements of this 5
section; 6
(b) It shall be of regular issue and have a bona fide circulation in the publication 7
area. A newspaper shall be deemed to be of regular issue if it is published at 8
least once a week, for at least fifty (50) weeks during the calendar year as 9
prescribed by its mailing permit, and has been so published in the area for the 10
immediately preceding two (2) year period. A newspaper meeting all the 11
criteria to be of regular issue, except publication in the area for the 12
immediately preceding two (2) year period, shall be deemed to be of regular 13
issue if it is the only qualified paper in the county. A newspaper shall be 14
deemed to be of bona fide circulation in the publication area if it is circulated 15
generally in the area, and maintains a definite price or consideration not less 16
than fifty percent (50%) of its published price, and is paid for by not less than 17
fifty percent (50%) of those to whom distribution is made; 18
(c) It shall bear a title or name, cons ist of not less than four (4) pages without a 19
cover, and be of a type to which the general public resorts for passing events 20
of a political, religious, commercial, and social nature, and for current 21
happenings, announcements, miscellaneous reading matter, advertisements, 22
and other notices. The news content shall be at least twenty -five percent 23
(25%) of the total column space in more than one -half (1/2) of its issues 24
during any twelve (12) month period; 25
(d) If, in a publication area there is more than one (1 ) newspaper which meets the 26
above requirements, the newspaper that produces and distributes a printed 27
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edition that is circulated within the publication area and is available for 1
paid public subscription or purchase shall be [having the largest bona fide 2
paid circulation as shown by the average number of paid copies of each issue 3
as shown in its published statement of ownership as filed on October 1 for the 4
publication area shall be] the newspaper where advertisements required by 5
law to be published shall be carried. If two (2) or more printed newspapers 6
serve the same publication area, the required advertisements shall be 7
published in the newspaper that has the highest total number of paid 8
subscribers, determined by adding: 9
1. The number of print product subs cribers and single copy sales within 10
the publication area multiplied by two (2), as reported in the 11
newspaper's published statement of ownership; and 12
2. The total number of paid digital product subscribers who receive 13
content in the publication area, as re ported in the newspaper's 14
published statement of ownership; and 15
(e) For the purposes of KRS Chapter 424, publishing shall be considered as the 16
total recurring processes of producing the newspaper, embracing all of the 17
included contents of reading matter, i llustrations, and advertising enumerated 18
in paragraphs (a) to (d) of this subsection. A newspaper shall not be excluded 19
from qualifying for the purposes of legal publications as provided in this 20
chapter if its printing or reproduction processes take place outside the 21
publication area. 22
(2) (a) If, in the case of a publication area smaller than the county in which it is 23
located, there is no newspaper published in the area, the publication shall be 24
made in a newspaper published in the county that is qualified under this 25
section to publish advertisements for the county. If the qualified newspaper 26
publishes a zoned edition which is distributed to regular subscribers within the 27
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publication area, any advertisement required by law to be published in the 1
publication area may be published in the zoned edition distributed in that area. 2
(b) 1. If, in any county there is no newspaper meeting the requirements of this 3
section for publishing advertisements for that county, any 4
advertisements required to be published for the county or for any 5
publication area within the county shall be published in a newspaper 6
qualified under subsection (1) of this section [of the largest bona fide 7
circulation] in that county published in and qualified to publish 8
advertisements for an adjoining similarly-sized county in Kentucky. 9
2. If there is no newspaper qualified to publish advertisements in an 10
adjoining similarly -sized county, the county and any government or 11
government agency required to make a publication may use the 12
alternative publicati on procedures provided in KRS 424.145 and 13
satisfy the requirements of KRS 424.145(4) by publishing the notice 14
advertisement in the newspaper with the greatest bona fide circulation 15
in the county, regardless of the location of the newspaper. 16
3. As used in this paragraph, "adjoining similarly-sized county" means a 17
county adjoining the county of publication that contains a population 18
of no greater than one hundred fifty percent (150%) and no less than 19
fifty percent (50%) of the population of the county of publication. 20
4. This subsection is intended to supersede any statute that provides or 21
contemplates that newspaper publication may be dispensed with if there 22
is no newspaper printed or published or of general circulation in the 23
particular publication area. 24
(c) Any newspaper responsible for publishing required advertising under this 25
subsection shall: 26
1. Publish the advertisement in accordance with Section 4 of this Act in 27
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the first print edition of the newspaper occurring after the receipt of 1
information from the government or government agency required to 2
publish the advertisement or within seven (7) days of receipt of the 3
advertisement, whichever occurs first; 4
2. Publish and display, at no additional cost to the government or 5
government agency, the advertisement as submitted by the government 6
or government agency on a website operated by or for the newspaper 7
within twenty -four (24) hours of its receipt, excluding Saturday, 8
Sunday, and any federally recognized holiday. The newspaper shall 9
provide written or email confirmation to the submitting government or 10
government agency of the date and time of posting; 11
3. Submit, within twenty -four (24) hours, excluding Saturday, Sunday, 12
and any federally recognized holiday, of receipt of information from 13
the government or gov ernment agency required to publish the 14
advertisement, the advertisement to a publicly accessible website 15
hosted and maintained by the Kentucky Press Association, or, in the 16
event of its dissolution or corporate reorganization, its successor or 17
competitor organization having the largest membership of newspapers 18
published in Kentucky and whose principal business office is located 19
in Kentucky, to be published on the website at no additional cost to the 20
government or government agency. The website shall provide a 21
repository of all such public notices from newspapers and shall be 22
easily searchable by criteria, including but not limited to topic and 23
location; and 24
4. As a condition precedent to remaining qualified under this section to 25
publish advertisements, promo te the statewide website referenced 26
under subparagraph 3. of this paragraph at least four (4) times 27
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annually. 1
(d) Except as provided in KRS 424.145 or subsection (4) of this section, for 2
purposes of satisfying the time requirement for publication provided under 3
this chapter or any other provision of law, the effective publication date for 4
a public notice or public advertisement shall be the date it is first published 5
to the newspaper's website under paragraph (c)2. of this subsection or 6
posted on the publicly accessible website pursuant to paragraph (c)3. of this 7
subsection, whichever occurs first. 8
(3) If a publication area consists of a district, other than a city, which extends into more 9
than one (1) county, the part of the district in each county shall be considered to be 10
a separate publication area for the purposes of this section, and an advertisement for 11
each separate publication area shall be published in a newspaper qualified under 12
this section to publish advertisements for the area. 13
(4) If an adverti sement for a publication area is required by law to be published in a 14
newspaper, the publication may, alternatively, be made in a paid subscription 15
model digital newspaper that: 16
(a) Maintains an active news gathering office in the publication area; 17
(b) Has been actively publishing for at least one (1) year, and is updated on at 18
least a weekly basis; 19
(c) Has as its primary purpose reporting on matters of import to the public, and 20
contains regular reporting regarding local and community issues in the 21
publication area; 22
(d) Is easily accessible to the public through common Internet search engines or 23
other Internet search means; 24
(e) Contains conspicuous links or headings on its landing page that direct 25
members of the public to public notices;[ and] 26
(f) Qualifies to upload or submit its public notices to the public notice website 27
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hosted and maintained by the Kentucky Press Association, or, in the event 1
of its dissolution or corporate reorgani zation, its successor or competitor 2
organization having the largest membership of newspapers published in 3
Kentucky and whose principal business office is located in Kentucky; and 4
(g) Distributes, or has ownership interest in another entity that distributes , 5
newspapers printed in Kentucky, and is capable of circulating printed 6
newspapers throughout the publication area. 7
For purposes of satisfying publication requirements of this chapter, an 8
advertisement is deemed to be published on the date that it is post ed on the website 9
of the digital newspaper , unless the advertisement is occurring under KRS 10
424.145. Any other statute requiring newspaper publication that contains 11
requirements related to the physical dimensions, typesetting, font, or other aspects 12
particular to a printed newspaper are not applicable where the advertisement is 13
made in a digital newspaper that qualifies under this subsection. 14
Section 3. KRS 424.147 is amended to read as follows: 15
(1) If a newspaper qualifi ed under KRS 424.120 either makes an error or fails in time 16
or substance to make a publication in accordance with KRS 424.130 or 424.140 17
after receiving the information to be published, a city or county affected thereby 18
may, after it has notice of the erro r or failure and to avoid undue delay of 19
governmental process and procedure, remedy the error or failure by causing the 20
publication to occur on a notice website[Web site] as defined in KRS 424.145. 21
(2) Notwithstanding the time requirements imposed by KRS 4 24.130, a city or county 22
publishing to remedy an error or failure of a newspaper under subsection (1) of this 23
section shall immediately cause the publication of the matter on a notice 24
website[Web site], and this remedial website[Web site] publication shall be deemed 25
in full compliance with the requirements of this chapter or any other statute 26
prescribing the timing or manner of publication. 27
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Section 4. KRS 424.160 is amended to read as follows: 1
(1) For all newspaper advertising required by law, the publisher is entitled to receive 2
payment for each insertion at a rate per column inch. The advertisement shall be set 3
in no larger than seven (7) point type on solid leading. The rate shall not exceed the 4
lowest noncontract classified rate paid by advertisers or the lowest advertising rate 5
as provided in KRS 424.215, whichever is less . The terms and conditions of any 6
volume discounts given to commercial customers shall be extended to public 7
agencies of the Common wealth of Kentucky. Any contractual terms offered to 8
other advertisers shall also be offered to the public agencies of the 9
Commonwealth. Newspapers shall give all local public agencies a written notice of 10
at least thirty (30) days of an advertising rate increase. 11
(2) If by law or by the nature of the matter to be published, a display form of 12
advertisement is required, or if the person or officer responsible for causing an 13
advertisement to be published determines in his discretion that a display form is 14
practicable or feasible, and so directs the newspaper, the advertisement shall be 15
published in display form [ and the newspaper shall be entitled to receive its 16
established display rate] . The rate charged by the newspaper shall be the lowest 17
advertising rate as provided in KRS 424.215 and shall be subject to any volume 18
discounts given to commercial customers. 19
(3) If it is provided by statute that an advertisement shall be published of the filing of a 20
petition or application seeking official action, the filing, i f required by other than a 21
governmental official or agency, shall not be deemed complete unless there is 22
deposited with the petition or application an amount sufficient to pay the cost of 23
publication. 24
(4) The expense of advertisements in judicial proceedings shall be taxed as costs by the 25
clerk of the court. 26
Section 5. KRS 132.027 is amended to read as follows: 27
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(1) No city or urban -county government shall levy a tax rate which exceeds the 1
compensating tax rate defined in KRS 132.010 until the city or urban -county 2
government has complied with the provisions of subsection (2) of this section. 3
(2) (a) Cities or urban -county governments proposing to levy a tax rate which 4
exceeds the compensating tax rate defined in KRS 132.010 shall hold a public 5
hearing to hear comments from the public regarding the proposed tax rate. 6
The hearing shall be held in the principal office of the taxing district, or, in the 7
event the taxing district has no office, or the office is not suitable for a 8
hearing, the hearing shall be held in a suitable facility as near as possible to 9
the geographic center of the district. 10
(b) The city or urban-county government shall advertise the hearing by causing to 11
be published at least twice in two (2) consecutive we eks, in a[the] newspaper 12
qualified under Section 2 of this Act [of largest circulation in the county] , 13
an[a display type] advertisement of [not less than twelve (12) column inches, 14
]the following: 15
1. The tax rate levied in the preceding year, and the revenu e produced by 16
that rate; 17
2. The tax rate proposed for the current year and the revenue expected to 18
be produced by that rate; 19
3. The compensating tax rate and the revenue expected from it; 20
4. The revenue expected from new property and personal property; 21
5. The general areas to which revenue in excess of the revenue produced in 22
the preceding year is to be allocated; 23
6. A time and place for the public hearing which shall be held not less than 24
seven (7) days nor more than twenty-one (21)[ten (10)] days after the 25
day the second advertisement is published; 26
7. The purpose of the hearing; and 27
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8. A statement to the effect that th e General Assembly has required 1
publication of the advertisement and the information contained therein. 2
(c) In lieu of the two (2) published notices, a single notice containing the required 3
information may be sent by first -class mail to each person owning real 4
property in the taxing district, addressed to the property owner at his residence 5
or principal place of business as shown on the current year property tax roll. 6
(d) The hearing shall be open to the public. All persons desiring to be heard shall 7
be given an opportunity to present oral testimony. The taxing district may set 8
reasonable time limits for testimony. 9
(3) (a) That portion of a tax rate levied by an action of a city or urban -county 10
government which will produce revenue from real property, exclus ive of 11
revenue from new property, more than four percent (4%) over the amount of 12
revenue produced by the compensating tax rate defined in KRS 132.010 shall 13
be subject to a recall vote or reconsideration by the taxing district, as provided 14
for in KRS 132.01 7, and shall be advertised as provided for in paragraph (b) 15
of this subsection. 16
(b) The city or urban -county government shall, within seven (7) days following 17
adoption of an ordinance to levy a tax rate which will produce revenue from 18
real property, exclus ive of revenue from new property as defined in KRS 19
132.010, more than four percent (4%) over the amount of revenue produced 20
by the compensating tax rate defined in KRS 132.010, cause to be published, 21
in a[the] newspaper qualified under Section 2 of this Ac t[of largest 22
circulation in the county] , an[a display type] advertisement of [not less than 23
twelve (12) column inches ]the following: 24
1. The fact that the city or urban-county government has adopted a rate; 25
2. The fact that the part of the rate which will produce revenue from real 26
property, exclusive of new property as defined in KRS 132.010, in 27
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excess of four percent (4%) over the amount of revenue produced by the 1
compensating tax rate defined in KRS 132.010 is subject to recall, and 2
3. The name, address, and telephone number of the county clerk of the 3
county or urban -county in which the taxing district is located, with a 4
notation to the effect that that official can provide the necessary 5
information about the petition required to initiate recall of the tax rate. 6
Section 6. KRS 68.245 is amended to read as follows: 7
(1) The property valuation administrator shall submit an official estimate of real and 8
personal property and new property assessment as defined in KRS 132.010, to the 9
county judge/executive by April 1 of each year. 10
(2) No county fiscal court shall levy a tax rate, excluding any special tax rate which 11
may be levied at the request of a county community improvement district pursuant 12
to KRS 107.350 and 107.360, follo wing a favorable vote upon such tax by the 13
voters of that county, which exceeds the compensating tax rate defined in KRS 14
132.010, until the taxing district has complied with the provisions of subsection (5) 15
of this section. 16
(3) The state local finance offi cer shall certify to each county judge/executive, by June 17
30 of each year, the following: 18
(a) The compensating tax rate, as defined in KRS 132.010, and the amount of 19
revenue expected to be produced by it; 20
(b) The tax rate which will produce no more revenue from real property, 21
exclusive of revenue from new property, than four percent (4%) over the 22
amount of revenue produced by the compensating tax rate defined in KRS 23
132.010 and the amount of revenue expected to be produced by it. 24
(4) Real and personal prope rty assessment and new property determined in accordance 25
with KRS 132.010 shall be certified to the state local finance officer by the 26
Department of Revenue upon completion of action on property assessment data. 27
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(5) (a) A county fiscal court, proposing to levy a tax rate, excluding any special tax 1
rate which may be levied at the request of a county community improvement 2
district pursuant to KRS 107.350 and 107.360, following a favorable vote 3
upon the tax by the voters of that county, which exceeds the compe nsating tax 4
rate defined in KRS 132.010, shall hold a public hearing to hear comments 5
from the public regarding the proposed tax rate. The hearing shall be held in 6
the principal office of the taxing district, or, in the event the taxing district has 7
no office, or the office is not suitable for a hearing, the hearing shall be held in 8
a suitable facility as near as possible to the geographic center of the district. 9
(b) County fiscal courts of counties containing a city of the first class proposing 10
to levy a t ax rate, excluding any special tax rate which may be levied at the 11
request of a county community improvement district pursuant to KRS 12
107.350 and 107.360, following a favorable vote upon the tax by the voters of 13
that county, which exceeds the compensating tax rate defined in KRS 14
132.010, shall hold three (3) public hearings to hear comments from the 15
public regarding the proposed tax rate. The hearings shall be held in three (3) 16
separate locations; each location shall be determined by dividing the county 17
into three (3) approximately equal geographic areas, and identifying a suitable 18
facility as near as possible to the geographic center of each area. 19
(c) The county fiscal court shall advertise the hearing by causing to be published 20
at least twice in two (2) co nsecutive weeks, in a[the] newspaper qualified 21
under Section 2 of this Act [of largest circulation in the county] , an[a display 22
type] advertisement of [not less than twelve (12) column inches, ] the 23
following: 24
1. The tax rate levied in the preceding year, and the revenue produced by 25
that rate; 26
2. The tax rate proposed for the current year and the revenue expected to 27
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be produced by that rate; 1
3. The compensating tax rate and the revenue expected from it; 2
4. The revenue expected from new property and personal property; 3
5. The general areas to which revenue in excess of the revenue produced in 4
the preceding year is to be allocated; 5
6. A time and place for the public hearings which shall be held not less 6
than seven (7) days nor more than twenty-one (21)[ten (10)] days, after 7
the day that the second advertisement is published; 8
7. The purpose of the hearing; and 9
8. A statement to the effec t that the General Assembly has required 10
publication of the advertisement and the information contained therein. 11
(d) In lieu of the two (2) published notices, a single notice containing the required 12
information may be sent by first -class mail to each perso n owning real 13
property, addressed to the property owner at his residence or principal place 14
of business as shown on the current year property tax roll. 15
(e) The hearing shall be open to the public. All persons desiring to be heard shall 16
be given an opportunity to present oral testimony. The county fiscal court may 17
set reasonable time limits for testimony. 18
(6) (a) That portion of a tax rate, excluding any special tax rate which may be levied 19
at the request of a county community improvement district pursuant t o KRS 20
107.350 and 107.360, following a favorable vote upon a tax by the voters of 21
that county, levied by an action of a county fiscal court which will produce 22
revenue from real property, exclusive of revenue from new property, more 23
than four percent (4%) o ver the amount of revenue produced by the 24
compensating tax rate defined in KRS 132.010 shall be subject to a recall vote 25
or reconsideration by the taxing district, as provided for in KRS 132.017, and 26
shall be advertised as provided for in paragraph (b) of this subsection. 27
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(b) The county fiscal court shall, within seven (7) days following adoption of an 1
ordinance to levy a tax rate, excluding any special tax rate which may be 2
levied at the request of a county community improvement district pursuant to 3
KRS 10 7.350 and 107.360, following a favorable vote upon a tax by the 4
voters of that county, which will produce revenue from real property, 5
exclusive of revenue from new property as defined in KRS 132.010, more 6
than four percent (4%) over the amount of revenue p roduced by the 7
compensating tax rate defined in KRS 132.010, cause to be published, in 8
a[the] newspaper qualified under Section 2 of this Act [of largest circulation 9
in the county], an[a display type] advertisement of [not less than twelve (12) 10
column inches ]the following: 11
1. The fact that the county fiscal court has adopted a rate; 12
2. The fact that the part of the rate which will produce revenue from real 13
property, exclusive of new property as defined in KRS 132.010, in 14
excess of four percent (4%) over the amount of revenue produced by the 15
compensating tax rate defined in KRS 132.010 is subject to recall; and 16
3. The name, address, and telephone number of the county clerk, with a 17
notation to the effect that that official can provide the necessary 18
information about the petition required to initiate recall of the tax rate. 19
Section 7. KRS 132.023 is amended to read as follows: 20
(1) No special purpose governmental entity shall levy a tax rate which exceeds the 21
compensating tax r ate until the taxing district has complied with the provisions of 22
KRS 65A.110 and subsection (2) of this section. 23
(2) (a) A special purpose governmental entity proposing to levy a tax rate which 24
exceeds the compensating tax rate shall submit the proposed r ate as required 25
by KRS 65A.110 and shall hold a public hearing to hear comments from the 26
public regarding the proposed tax rate. The hearing shall be held in the same 27
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location where the governing body of the city or county where the largest 1
number of citiz ens served by the special purpose governmental entity reside 2
meets, and shall be held immediately before a regularly scheduled meeting of 3
that governing body. 4
(b) The special purpose governmental entity shall advertise the hearing by 5
causing to be publishe d at least twice in two (2) consecutive weeks, in a[the] 6
newspaper qualified under Section 2 of this Act [of largest circulation in the 7
county], an[a display type] advertisement of [not less than twelve (12) column 8
inches, ]the following: 9
1. The tax rate le vied in the preceding year, and the revenue produced by 10
that rate; 11
2. The tax rate proposed for the current year and the revenue expected to 12
be produced by that rate; 13
3. The compensating tax rate and the revenue expected from it; 14
4. The revenue expected from new property and personal property; 15
5. The general areas to which revenue in excess of the revenue produced in 16
the preceding year is to be allocated; 17
6. A time and place for the public hearing which shall be held not less than 18
seven (7) days, nor more t han twenty-one (21)[ten (10)] days, after the 19
day that the second advertisement is published; 20
7. The purpose of the hearing; and 21
8. A statement to the effect that the General Assembly has required 22
publication of the advertisement and the information contained therein. 23
(c) In lieu of the two (2) published notices, a single notice containing the required 24
information may be sent by first -class mail to each person owning real 25
property in the special purpose governmental entity, addressed to the property 26
owner at his residence or principal place of business as shown on the current 27
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year property tax roll. 1
(d) The hearing shall be open to the public. All persons desiring to be heard shall 2
be given an opportunity to present oral testimony. The special purpose 3
governmental entity may set reasonable time limits for testimony. 4
(3) (a) That portion of a tax rate levied by an action of a special purpose 5
governmental entity which will produce revenue from real property, exclusive 6
of revenue from new property, more than fou r percent (4%) over the amount 7
of revenue produced by the compensating tax rate shall be subject to a recall 8
vote or reconsideration by the special purpose governmental entity, as 9
provided for in KRS 132.017, and shall be advertised as provided in 10
paragraph (b) of this subsection. 11
(b) The special purpose governmental entity shall, within seven (7) days 12
following adoption of an ordinance, order, resolution, or motion to levy a tax 13
rate which will produce revenue from real property, exclusive of revenue from 14
new property, more than four p ercent (4%) over the amount of revenue 15
produced by the compensating tax rate, cause to be published, in a[the] 16
newspaper qualified under Section 2 of this Act [of largest circulation in the 17
county], an[a display type] advertisement of [not less than twelve (12) column 18
inches ]the following: 19
1. The fact that the taxing district has adopted a rate; 20
2. The fact that the part of the rate which will produce revenue from real 21
property, exclusive of new property, in excess of four percent (4%) over 22
the amount of revenue produced by the compensating tax rate is subject 23
to recall; and 24
3. The name, address, and telephone number of the county clerk of the 25
county in which the special purpose governmental entity is located, with 26
a notation to the effect that that official can provide the necessary 27
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information about the petition required to initiate recall of the tax rate. 1
Section 8. KRS 160.470 is amended to read as follows: 2
(1) (a) Notwithstanding any statutory provisions to the contrar y, no district board of 3
education shall levy a general tax rate which will produce more revenue, 4
exclusive of revenue from net assessment growth as defined in KRS 132.010, 5
than would be produced by application of the general tax rate that could have 6
been levied in the preceding year to the preceding year's assessment, except as 7
provided in subsections (9) and (10) of this section and KRS 157.440. 8
(b) If an election is held as provided for in KRS 132.017 and the question should 9
fail, such failure shall not r educe the "...general tax rate that could have been 10
levied in the preceding year...," referred to in subsection (1)(a) of this section, 11
for purposes of computing the general tax rate for succeeding years. 12
In the event of a merger of school districts, the limitations contained in this section 13
shall be based upon the combined revenue of the merging districts, as computed 14
under the provisions of this section. 15
(2) No district board of education shall levy a general tax rate within the limits imposed 16
in subsection (1) of this section which respectively exceeds the compensating tax 17
rate defined in KRS 132.010, except as provided in subsections (9) and (10) of this 18
section, KRS 157.440, and KRS 157.621, until the district board of education has 19
complied with the provisions of subsection (7) of this section. 20
(3) Upon receipt of property assessments from the Department of Revenue, the 21
commissioner of education shall certify the following to each district board of 22
education: 23
(a) The general tax rate that a district bo ard of education could levy under the 24
provisions of subsection (1) of this section, and the amount of revenue 25
expected to be produced; 26
(b) The compensating tax rate as defined in KRS 132.010 for a district's general 27
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tax rate the amount of revenue expected to be produced; 1
(c) The general tax rate which will produce, respectively, no more revenue from 2
real property, exclusive of revenue from new property, than four percent (4%) 3
over the amount of revenue produced by the compensating tax rate defined in 4
KRS 132.010, and the amount of revenue expected to be produced. 5
(4) Upon completion of action on property assessment data, the Department of 6
Revenue shall submit certified property assessment data as required in KRS 7
133.125 to the chief state school officer. 8
(5) Within thirty (30) days after the district board of education has received its 9
assessment data, the rates levied shall be forwarded to the Kentucky Board of 10
Education for its approval or disapproval. The failure of the district board of 11
education to furni sh the rates within the time prescribed shall not invalidate any 12
levy made thereafter. 13
(6) (a) Each district board of education shall, on or before January 31 of each 14
calendar year, formally and publicly examine detailed line item estimated 15
revenues and pr oposed expenditures for the subsequent fiscal year. On or 16
before May 30 of each calendar year, each district board of education shall 17
adopt a tentative working budget which shall include a minimum reserve of 18
two percent (2%) of the total budget. 19
(b) Each d istrict board of education shall submit to the Kentucky Board of 20
Education no later than September 30, a close estimate or working budget 21
which shall conform to the administrative regulations prescribed by the 22
Kentucky Board of Education. 23
(7) (a) Except as provided in subsections (9) and (10) of this section and KRS 24
157.440, a district board of education proposing to levy a general tax rate 25
within the limits of subsection (1) of this section which exceed the 26
compensating tax rate defined in KRS 132.010 shal l hold a public hearing to 27
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hear comments from the public regarding the proposed tax rate. The hearing 1
shall be held in the principal office of the taxing district or, in the event the 2
taxing district has no office, or the office is not suitable for such a hearing, the 3
hearing shall be held in a suitable facility as near as possible to the geographic 4
center of the district. 5
(b) The district board of education shall advertise the hearing by causing the 6
following to be published at least twice for two (2) cons ecutive weeks, in 7
a[the] newspaper qualified under Section 2 of this Act [of largest circulation 8
in the county], an[a display type] advertisement of [not less than twelve (12) 9
column inches]: 10
1. The general tax rate levied in the preceding year, and the revenue 11
produced by that rate; 12
2. The general tax rate for the current year, and the revenue expected to be 13
produced by that rate; 14
3. The compensating general tax rate, and the revenue expected from it; 15
4. The revenue expected from new property and personal property; 16
5. The general areas to which revenue in excess of the revenue produced in 17
the preceding year is to be allocated; 18
6. A time and place for the public hearing which shall be held not less than 19
seven (7) days nor more than twenty-one (21)[ten (10)] days after the 20
day that the second advertisement is published; 21
7. The purpose of the hearing; and 22
8. A statement to the effect that the General Assembly has required 23
publication of the advertisement and the information contained herein. 24
(c) In lieu of the two (2) published notices, a single notice containing the required 25
information may be sent by first -class mail to each person owning real 26
property, addressed to the property owner at his residence or principal place 27
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of business as shown on the current year property tax roll. 1
(d) The hearing shall be open to the public. All persons desiring to be heard sha ll 2
be given an opportunity to present oral testimony. The district board of 3
education may set reasonable time limits for testimony. 4
(8) (a) That portion of a general tax rate, except as provided in subsections (9) and 5
(10) of this section, KRS 157.440, and KRS 157.621, levied by an action of a 6
district board of education which will produce, respectively, revenue from real 7
property, exclusive of revenue from new property, more than four percent 8
(4%) over the amount of revenue produced by the compensating tax rate 9
defined in KRS 132.010, shall be subject to a recall vote or reconsideration by 10
the district board of education as provided for in KRS 132.017, and shall be 11
advertised as provided for in paragraph (b) of this subsection. 12
(b) The district board of education shall, within seven (7) days following adoption 13
of an ordinance, order, resolution, or motion to levy a general tax rate, except 14
as provided in subsections (9) and (10) of this section and KRS 157.440, 15
which will produce revenue from real property, exclusive of revenue from 16
new property as defined in KRS 132.010, more than four percent (4%) over 17
the amount of revenue produced by the compensating tax rate defined in KRS 18
132.010, cause the following to be published, in a[the] newspaper qualified 19
under Section 2 of this Act [of largest circulation in the county] , an[a display 20
type] advertisement of [not less than twelve (12) column inches]: 21
1. The fact that the district board of education has adopted such a rate; 22
2. The fact that the part of the rate whic h will produce revenue from real 23
property, exclusive of new property as defined in KRS 132.010, in 24
excess of four percent (4%) over the amount of revenue produced by the 25
compensating tax rate defined in KRS 132.010 is subject to recall; and 26
3. The name, ad dress, and telephone number of the county clerk of the 27
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county or urban -county in which the school district is located, with a 1
notation to the effect that that official can provide the necessary 2
information about the petition required to initiate recall of the tax rate. 3
(9) (a) Notwithstanding any statutory provisions to the contrary, effective for school 4
years beginning after June 30, 1990, the board of education of each school 5
district shall levy a minimum equivalent tax rate of thirty cents ($0.30) for 6
general school purposes. Equivalent tax rate is defined as the rate which 7
results when the income collected during the prior year from all taxes levied 8
by the district for school purposes is divided by the total assessed value of 9
property plus the assessment for motor vehicles certified by the Department of 10
Revenue. School districts collecting school taxes authorized by KRS 160.593 11
to 160.597, 160.601 to 160.633, or 160.635 to 160.648 for less than twelve 12
(12) months during a school year shall have included i n income collected 13
under this section the pro rata tax collection for twelve (12) months. 14
(b) Failure of a board to comply with paragraph (a) of this subsection may 15
constitute a forfeiture of office by its members pursuant to KRS 415.050 and 16
415.060. 17
(10) A district board of education may levy a general tax rate that will produce revenue 18
from real property, exclusive of revenue from new property, that is four percent 19
(4%) over the amount of the revenue produced by the compensating tax rate as 20
defined in KRS 132.010. 21