<br><br>91.280 General and special tax levies -- Crediting of collections -- Diversion <br>forbidden -- Failure to make levy. <br>(1) The board of aldermen, in its annual levy of taxes, shall make such separate levies <br>as are required by law or as the board deems necessary or desirable, and a general <br>levy in such amount as in its judgment is necessary and advisable. The amounts <br>levied shall be collected and paid to the city, the amount of each separate levy being <br>carried to the credit of the agency for which levied, and the amount of the general <br>levy being credited to the general fund of the city. The amount of any separate levy <br>to be credited to any agency shall not be diverted from it, or used for any purpose <br>other than that specified by the levy, but shall, except as otherwise provided by law, <br>remain as a separate fund in the hands of the director of finance. <br>(2) In the ordinance or ordinances fixing the tax rates for any year, the board of <br>aldermen shall subdivide the levy as follows: <br>(a) Separate levies for each agency for which a separate levy is to be made; <br>(b) A general levy for general city purposes. <br> <br>The board of aldermen shall cause the foregoing levies to be made for the purposes <br>stated, by the ordinance or ordinances fixing the tax rates each year. <br>(3) If in any year the board of aldermen fails to pass a levy ordinance or ordinances, or <br>if the levy ordinance or ordinances is or are invalid or inoperative, the rates of <br>taxation for that fiscal year shall be the same as for the year before, item for item. <br>Effective: June 17, 1954 <br>History: Amended 1954 Ky. Acts ch. 164, sec. 1, effective June 17, 1954. -- Amended <br>1948 Ky. Acts ch. 67, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. secs. 2816, 2981, 2983. <br><br>