The Hartford republican. (Hartford, Ky.) 18??-1926, 1917-09-14
KENTUCKY PUBLIC
ROAD TAX LAW
As PASSED ny THE EXTRAORDI.
NARY SESSION or THE GEN.
{ ERAL ASSEMBLY, 1917.

An act TO provide revenue by taxa
ton for the improvement and con-
struction of public roads and bridges
OF the county. ~
BE IL enacted by the General AS
sembly of the Commonwealth of
Kentucky:
l.(Road Tax-Orier Calling
Election-IssuaI Of Bonds). The fis-
cal court of any county in the State
may submit to the voters at a special
election to be held for that purpose,
the question of voting a tax of any
sum not exceeding 20 cents on the
hundred dollars on all property sub
ject to local taxation, under Section
157a OF the Constitution, for the i'm
provement or construction OF the
public roads and bridges of the coun-
~. either or both, as the fiscal court
may direct. The order of the fiscal
court calling the election shall speci-
fy the amount of the tax to be levied
each year and the number of years
for which the tax may be imposed,
not exceeding ten years, and shall al
so provide that no amount of money
in excess of the amount that can be
raised by the levy in any one year
shall be expended in that year. 1t
may also borrow money in any year.
in advance of the collection of the
tax for that year, not exceeding so
. per cent of the estimated tax, and
issue bonds therefor, the amount of
the tax to be estimated. according
TO the assessment and collection of
the preceding year, but any money
so borrowed shall be paid out of the
money raised from the tax in the
year in which the money is borrow
ed. So that all Indebtedness Gre
ated in any one year shall be paid out
Of the fund raised in that year.
- (Amount of TAXI. The fis-
cal court shall also in the order call
ing the election specify the amount
OF ad valorem tax TO be levied each
year. which shall be any sum not
exceeding 20 cents on the one hun
dred dollars of assessed property.
s 3. (How Question Submitted).
The question TO be submitted to the
people shall be: Are you for "A prop
crty tax off,. cents on each one
hundred dollars worth of property
in the county, TO be levied each year
for. .... years, for the purpose Of
improving or constructing, either or
both, the roads and bridges of the
county," The rate of taxation. and
the number of years for which the
tax is to be levied TO be inserted in
respective blank spaces, and two
small squares TO he placed opposite
the question and on the right of
same, one for votes for and one for
votes against the measure. designated
respectively by the words YES" and
mo" And II a majority of the vot-
ers voting upon this proposition are
in favor of il. then the fiscal court
shall. as soon as the result has been
ascertained and certified, make pro-
vision for the road and bridge work
contemplated.
s 4. (Collection). The sheriff
shall collect the taxes at the same
time and in the same manner and by
the same processes that he collects
other taxes and shall pay the same
over as the fiscal court may direct,
and shall be liable on his official
. bond for the faithful performance of
his duties hereunder. For the col
lection of the tax levied hereunder
the sheriff shall be entitled TO COM
mission OF one per cent OF the amount
so collected. !
s 3. ADVERTISEMENT. The fis-
cal court shall direct and ii shall be