# KRS § 68.090: 68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.090

## Section

- **Citation:** KRS § 68.090
- **Heading:** 68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title IX / Chapter 68 / Section 68.090

## Text

68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular

institution.

(1) For county purposes the fiscal court of each county shall levy an ad valorem tax on

all property subject to county taxation. This section does not authorize the fiscal

court to levy a tax to pay any railroad bonded indebtedness or any interest thereon.

The ad valorem tax shall not exceed fifty cents ($0.50) on each one hundred dollars'

($100) worth of property taxed.

(2) In any county which has under the law established itself as a tubercular district the

fiscal court shall levy a tax sufficient to maintain a tubercular institution and

provide for the salaries of the medical staff thereof and any other necessary

expenses incident thereto taking into consideration any federal, state, or private

financial assistance which may be given to the institution or which by law the

institution is entitled to receive. The levy shall be an ad valorem tax on all property

subject to county taxation and shall not exceed ten cents ($0.10) on each one

hundred dollars' ($100) worth of property so taxed and the ten cents ($0.10) shall be

an additional tax to the fifty cents ($0.50) ad valorem tax limitation hereinbefore

provided for.

## Nearby sections

- [KRS § 68.001 68.001 Definition of "state local finance officer."](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.001.md)
- [KRS § 68.002 68.002 "County," "fiscal court," and "county judge/executive" defined to apply to charter county governments](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.002.md)
- [KRS § 68.005 68.005 County administrative code](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.005.md)
- [KRS § 68.010 68.010 County treasurer -- Appointment, term, oath, bond -- Appointment of acting county treasurer under specified circumstances](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.010.md)
- [KRS § 68.020 68.020 County treasurer -- Duties and powers](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.020.md)
- [KRS § 68.030 68.030 Approval and recording of settlements](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.030.md)
- [KRS § 68.050 68.050 Duties of outgoing county treasurer](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.050.md)
- [KRS § 68.060 68.060 Fiscal year for counties](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.060.md)
- [KRS § 68.080 68.080 Publication of annual financial statement of counties containing city of first class](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.080.md)
- [KRS § 68.090 68.090 County ad valorem taxes -- Limitation -- Special tax for tubercular institution](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.090.md)
- [KRS § 68.100 68.100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.100.md)
- [KRS § 68.110 68.110 Expenditure in excess of revenue or diversion of funds forbidden](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.110.md)
- [KRS § 68.120 68.120 Surplus in special fund to revert to general fund -- Return to special reserve fund for similar purpose](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.120.md)
- [KRS § 68.125 68.125 County land and building fund](https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.125.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TIX_C68_S68.090. Check the current official text before relying on it. Not legal advice.