§ 91A.010 Definitions for KRS 91A.010 to 91A.060
§ 91A.020 Accounting records
§ 91A.030 Annual budget
§ 91A.040 Annual and biennial city audits – Exemption — Attestation engagement — Financial statement — Publication — Contents — Enforcement action — Penalties — Extension — Withholding of state funds for noncompliance — Audit expenses to be billed to
§ 91A.050 Technical assistance by the Department for Local Government
§ 91A.060 Official depositories
§ 91A.070 Collection of city ad valorem taxes by sheriff — Alternative collection procedures to be established by ordinance — Penalties — Amnesty program
§ 91A.080 License tax on insurance companies
§ 91A.0802 Definitions for chapter
§ 91A.0804 Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080
§ 91A.0806 Verification of risk location systems and programs — Administrative regulations
§ 91A.0808 Local premium tax advisory council — Members — Purpose
§ 91A.0810 Identification of amount of local government tax charged and taxing jurisdiction due tax — Notice to policyholders
§ 91A.180 Sale or lease of property — Private improvements of governmentally owned realty under a conveyance and leaseback agreement
§ 91A.200 Limitation on special assessments
§ 91A.210 Definitions for KRS 91A.200 to 91A.290
§ 91A.220 Special assessments for improvements
§ 91A.230 Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations
§ 91A.240 Comprehensive report
§ 91A.250 Public hearing
§ 91A.260 Ordinance to proceed with improvement by special assessment — Publication — Notice to affected property owners
§ 91A.270 Contest by property owner
§ 91A.280 Payment of assessment or installment — Lien
§ 91A.290 Further proceedings — Inclusion of additional property
§ 91A.345 Definitions for KRS 91A.345 to 91A.394
§ 91A.350 Local tourist and convention commissions — Continued funding
§ 91A.360 Membership of tourist and convention commissions — Terms — Officers and employees — Audit — Compliance with KRS 65A.010 to 65A.090
§ 91A.370 Tourist and convention commission in county containing city of first class or consolidated local government
§ 91A.372 Membership of tourist and convention commission in urban-county government — Terms — Officers and employees — Audit — Compliance with KRS 65A.010 to 65A.090
§ 91A.380 Membership of joint recreational, tourist and convention commissions — Terms — Officers and employees — Audits — Removal of commissioners — Compliance with KRS 65A.010 to 65A.090
§ 91A.390 Room tax — Special transient room tax — Authorization for additional tax by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions — Revenue bonds
§ 91A.392 Levy of additional transient room tax by consolidated local government or county containing an authorized city — Exceptions — Application of money collected from the tax — Required repeal of tax upon retirement of bonds
§ 91A.394 Civil action to compel compliance with KRS 91A.345 to 91A.394
§ 91A.400 Restaurant tax in authorized cities
§ 91A.510 Definition of user fee
§ 91A.520 Limit on user fees
§ 91A.530 Special revenue accounts — Administration
§ 91A.550 Definitions for KRS 91A.550 to 91A.580
§ 91A.555 Authority to establish management districts in city of home rule class
§ 91A.560 Petition requesting formation of management district
§ 91A.565 Ordinance establishing management district
§ 91A.570 Duties of the board for the management district — Annual assessment — Collection — Appeal — Lien
§ 91A.575 Powers and duties of the management district board
§ 91A.580 Management district boundary change — District renewal or dissolution — Disposal of excess funds
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Terms Used In Kentucky Statutes > Chapter 91A - Finance and Revenue of Cities

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Appropriation: means an authorization by the General Assembly to expend, from public funds, a sum of money not in excess of the sum specified, for the purposes specified in the authorization and under the procedure prescribed in KRS Chapter 48. See Kentucky Statutes 446.010
  • Certified mail: means any method of governmental, commercial, or electronic delivery that allows a document or package to have proof of:
    (a) Sending the document or package. See Kentucky Statutes 446.010
  • Chambers: A judge's office.
  • City: includes town. See Kentucky Statutes 446.010
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • LGPT: means the local government premiums tax authorized in KRS §. See Kentucky Statutes 91A.0802
  • Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
  • real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
  • Risk location system or program: means any electronic software, hardware, or other technology verified by the Kentucky Department of Insurance under KRS
    91A. See Kentucky Statutes 91A.0802
  • Tax period: means a twelve (12) month period ending on December 31 of each year. See Kentucky Statutes 91A.0802
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.