<br><br>68.100 Purpose of tax to be specified -- Funds not to be diverted -- Remedies. <br>(1) All county taxes shall be levied by order or resolution of the fiscal court. The <br>purpose for which each tax is levied shall be specified in the order or resolution, and <br>the revenue therefrom shall be expended for no other purpose than that for which <br>the tax was levied. Failure to specify the purpose of the tax shall render the order or <br>resolution invalid. <br>(2) If any county tax revenue is expended for another purpose than that for which the <br>tax was levied, each officer, agent or employee who, by refusal to act, could have <br>prevented the expenditure, and each member of the fiscal court who voted for the <br>expenditure, shall be jointly and severally liable to the county for the amount of <br>county tax revenue so expended. The county attorney shall prosecute to recovery all <br>such actions, and if he fails to do so for six (6) months after the money is expended <br>any taxpayer may prosecute such action for the use and benefit of the county. <br>(3) A recovery under this section does not bar a criminal prosecution under subsection <br>(3) of KRS 68.990. <br>(4) Any indebtedness contracted in violation of this section or of KRS 68.110 shall be <br>void, and the contract shall not be enforceable by the person with whom made; nor <br>shall such county ever be authorized to assume the same, and money paid under any <br>such contract may be recovered by the county. <br>Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. <br>Stat. sec. 4281u-2. <br><br>