Request By:
Mr. Gary C. Griesser
Assistant Superintendent
Boone County Schools
P.O. Box 37
U.S. 42
Florence, Kentucky 41042
Opinion
Opinion By: Steven L. Beshear, Attorney General; By Alex W. Rose, Assistant Attorney General
In your letter to the Attorney General, you ask whether a board of education may increase a "Special Voted Building Tax" to its original amount. We assume that the tax to which you refer is the tax levied pursuant to KRS 160.477.
In 1962-1963, Boone County adopted a "Special Voted Building Tax" of 25 per $100 of valuation. Over the years the rate has declined, presumably because the total assessed value of the county has increased.
KRS 160.470 contains provisions relating to the increasing of tax rates that were passed in the 1979 Extraordinary Session and are generally referred to as H.B. 44. Section 2 of the statute refers to the voted building tax rate. This rate is the rate levied by KRS 160.477. Therefore, this tax rate is specifically covered by the provisions of H.B. 44 which control the increasing of rates.
If the board of education desires to increase the rate, it must comply with the terms of the statute. This provides for hearings and in certain cases makes the setting of the rate subject to a recall vote or reconsideration as provided for in KRS 132.017.