Request By:
Hon. Lloyd K. Rogers
County Judge/Executive
Campbell County Courthouse
P. O. Box 340
Newport, Kentucky 41072
Opinion
Opinion By: Steven L. Beshear, Attorney General; Walter C. Herdman, Asst. Deputy Attorney General
This is in response to your letter of November 4 in which you raise the following question:
"Is it proper and legal to place on an election ballot, other than the general election ballot, a question to the voters on whether they would be in favor of a special road tax which could be used for new construction of roads and bridges?"
To begin with, Section 148 of the Constitution provides that not more than one election can be held within the state each year, and such election shall be held the first Tuesday after the first Monday in November unless the Constitution provides otherwise. There are four exceptions as pointed out in the case of Ginsburg v. Giles, 254 Ky. 720, 72 S.W.2d 438 (1934). One of the four exceptions involves Section 157(a) of the Constitution which provides that the county may incur an indebtedness not exceeding five percent of the taxable property therein when the question is submitted to the voters of the county at a special election held for that purpose in such manner as may be provided by law. The special tax authorized by this section is for county road purposes which has been implemented by the state Legislature in a procedural act found under KRS 178.210 to 178.240. The case of Collier v. Bourbon Fiscal Court, 188 Ky. 491, 223 S.W. 149 (1920) held that this act is valid as authorized by Section 157(a). The court further held that the question of the tax levy may be voted on at a special election called for that purpose or on the day of the regular election. Also enclosed is a copy of OAG 62-218 in which this office held that the referendum authorized in KRS 178.210 could even be held on the May Primary provided, of course, a separate ballot is used.
By way of information we also call your attention to the case of Bird v. Wilson, 171 Ky. 807, 188 S.W. 899 (1916) wherein the court declared that the county may incur under Section 157(a) of the Constitution an indebtedness for road purposes to the extent of five percent of the assessed value of the property, provided it can be paid with the 20 tax authorized by this section, which can be done as an additional indebtedness to that which may be created under Section 157 and 158 of the Constitution.
Under the circumstances and assuming your question involves a special road tax levy authorized under Section 157(a) of the Constitution and KRS 178.210, such election may be held at a time other than the general election.