<br><br>82.095 Supplemental taxes levied by city of third or fourth class in county <br>containing city of first class or consolidated local government. <br>(1) Any city of the fourth class located in a county containing a city of the first class or <br>consolidated local government, or any city of the third class, located in a county <br>containing a city of the first class or consolidated local government, which provides <br>police, fire, or garbage collection services for the residents of the city may levy a <br>supplemental tax which shall be in addition to ad valorem property taxes. <br>(2) Such supplemental tax shall be in an amount not to exceed the reasonable cost of <br>police, fire, and garbage collection services actually provided by the city. The rate <br>of such tax shall be established by an ordinance which shall have readings at no less <br>than two (2) different meetings of the city legislative body before passage. <br>(3) The rate of such supplemental tax may be apportioned in a reasonable manner, other <br>than an ad valorem approach, so that the recipient of police, fire, or garbage <br>collection services pays an amount based on the cost of services actually received. <br>(4) Any ordinance levying a supplemental tax pursuant to subsection (2) of this section <br>may be recalled as provided in subsections (2) and (3) of KRS 160.485, provided <br>that the petition for recall shall be effective upon the signature of a number of <br>registered and qualified voters as described therein equal to five percent (5%) <br>instead of the percentage provided therein. <br>Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 346, sec. 94, effective July 15, 2002. -- Amended <br>1986 Ky. Acts ch. 353, sec. 1, effective July 15, 1986. -- Created 1976 Ky. Acts <br>ch. 304, sec. 1, effective January 1, 1977. <br><br>