Licking Valley courier., 1917-09-06
Road Tax Law.
As Passed BY the Extraordinary
Session Of the General
Assembly, 1917.

sembly of the Commonwealth
of Kentucky:
Sec. l. Road Tax-Order
Calling Election - Usual of
Bondsl. The fiscal court of any
county in the State may submit
to the voters at q 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 prop
erty subject by law to local taxa
ton, under Section 157a of the
Constitution, for the improve
ment or construction OF public
roads and bridges of the county,
either or both, as the fiscal court
may direct. The order of the
fiscal court calling the election
shall specify the amount Of tax
to be levied each year and the
number of years for which the
TAX may be imposed, not exceed
ing ten years, and shall also pro-
vide 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 80 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
proceeding 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
borrowed. So that all indebted.
ness created in one year shall be
paid out of the fund raised ir
that year.
Sec. 2. [ Amount Of Taxi. The
fiscal court shall also in the or
der calling the election specify
the amount of ad valorum tax tt
be levied each year, which shal
be any sum not exceeding 70 cents
on the one hundred dollars OF as.
sessed property.
Sec. 8. How Question Sub
, mitted]. The question to be sub
: mitted to the people shall be
| Are you for a property tax o.
/. ------cents on each one hundred
dollars worth OF property in thu
5 county, to be levied each year TO
years, for the purpose O
improving or constructing, elthe
or both, the roads and bridges o
, the county," The rate OF taxa
t ton, and the number of years TO
5 which the tax is to be levied t,
, be inserted in respective blanl
spaces, and two small squares t,
Z be placed opposite the question
and on the right of same, one fo
votes for and one for votes again
: the measure, designated respect
= lively by the words Yes" ant
D No" And if a majority of tn,
: voters voting upon this PROPOSE
tion are in favor OF it, then th,
f fiscal court shall, as soon as thJ
t result has been ascertained ant
q certified, make provision for tn,
road and bridge work contem
plated.
Sec. A, [Collection]. TIL,
sheriff shall collect the taxes a
: the same time and in the sam,
j. manner and by the same process
o es that he collects other take
o and shall pay the same over a
\ the fiscal court may direct, ant
shall be liable on his official bon,
p for the faithful performance 6
s his duties hereunder. For the col
q lection of the tax levied hereun
=. der the sheriff shall be entitle,
D to a commission OF one per cent
s of the amount so collected.
= Sec, 5. advertisement. Tn
f fiscal court shall direct and
> shall be the duty of the sherii
!. to advertise the time and purpos
= OF the election and the amount o
q tax to be levied each year in tn
q paper published in the count
: having the largest circulation fo
h thirty days before the election
n and if there be no paper publish
s ed, then by printed advertise
ment posted up at the court hous
door and at three other publ
places i'm each precinct for thirt