Hardin County Fiscal Court v. Hardin County Board of Health

EMBERTON, Judge.

This is an appeal by the Hardin County Fiscal Court from a declaratory judgment holding that the Fiscal Court is required to enact the tax rate presented to it as adopted by the Board of Health.

The Hardin County Board of Health was created by operation of law in June, 1968, pursuant to Kentucky Revised Statute (KRS) 212.750. In 1992, the Board of Health sought to obtain additional funding through a special ad valorem tax of two cents per $100 assessed valuation of all real and personal property in Hardin County. The tax rate at that time was 1.76 cents per $100 assessed value,…