# KRS § 224A.060: 224A.060 Authority is taxing district -- Power to levy taxes

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.060

## Section

- **Citation:** KRS § 224A.060
- **Heading:** 224A.060 Authority is taxing district -- Power to levy taxes
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XVIII / Chapter 224A / Section 224A.060

## Text

224A.060 Authority is taxing district -- Power to levy taxes.

The authority is hereby declared to constitute an independent taxing district within the

meaning of the Constitution of the Commonwealth of Kentucky, which authority, as an

independent taxing district, shall encompass the entire geographical area of the

Commonwealth of Kentucky. The General Assembly finds and determines as a legislative

finding of fact that the use of water in any manner tending to contaminate it creates a

pollutant, and that the public health, safety, and welfare of the citizens of Kentucky will

best be served by the proper disposition thereof according to the highest public health

standards. The carrying out of such objectives serves a statewide public purpose, not

related to any specific area or locality of the state, but affecting the welfare and health of

all Kentucky citizens and the future of the state, both functionally and economically. The

authority, upon resolution duly adopted by its governing body, as an independent taxing

district within the Commonwealth of Kentucky, may levy and collect a tax upon every

purchase of water service or sewer service in the Commonwealth of Kentucky, such tax

to be equal to not more than two percent (2%) of the gross amount of each such purchase

of water service or sewer service. All of such utility tax receipts shall, upon receipt, be

and constitute authority revenues, and may be used, treated and applied by the authority in

common with other authority revenues, to carry out the purposes for which the authority

is created, including payment of principal and interest on authority revenue bonds;

provided, however, that in connection with the issuance of authority revenue bonds, the

authority may pledge such utility tax receipts for bond amortization purposes only to the

extent same may be actually levied, collected, and received by the authority, and to the

extent same are not otherwise committed or budgeted by the authority during any fiscal

period of the authority, and no covenant shall be made by the authority for the

continuation of such utility tax in futuro, without the requisite vote required by the

provisions of the Constitution of the Commonwealth of Kentucky.

## Nearby sections

- [KRS § 224A.011 224A.011 Definitions for chapter](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.011.md)
- [KRS § 224A.013 224A.013 Remediation of property as qualified infrastructure project](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.013.md)
- [KRS § 224A.020 224A.020 Legislative finding as to infrastructure projects](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.020.md)
- [KRS § 224A.030 224A.030 Creation of Kentucky Infrastructure Authority -- Membership](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.030.md)
- [KRS § 224A.035 224A.035 Purpose and status of Kentucky Infrastructure Authority](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.035.md)
- [KRS § 224A.040 224A.040 Construction or acquisition of infrastructure projects or improvement of public drinking water and wastewater systems](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.040.md)
- [KRS § 224A.050 224A.050 Use of funds](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.050.md)
- [KRS § 224A.060 224A.060 Authority is taxing district -- Power to levy taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.060.md)
- [KRS § 224A.070 224A.070 Powers](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.070.md)
- [KRS § 224A.080 224A.080 Correlative powers of other governmental agencies](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.080.md)
- [KRS § 224A.085 224A.085 Interim financing](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.085.md)
- [KRS § 224A.090 224A.090 Payment of study expenses from revenue bond proceeds](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.090.md)
- [KRS § 224A.100 224A.100 Assistance agreements -- Contents -- Review by legislative committee](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.100.md)
- [KRS § 224A.110 224A.110 Deposit of moneys -- Use of revenues](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.110.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXVIII_C224A_S224A.060. Check the current official text before relying on it. Not legal advice.