Revenue and Taxation

• KY Const § 169 Fiscal Year
• KY Const § 170 Property Exempt from Taxation;  Cities May Exempt Factories for Five Years
• KY Const § 171 State Tax to be Levied;  Taxes to be Levied and Collected for Public Purposes Only and by General Laws, and to be Uniform Within Classes;  Classification of Property for Taxation;  Bonds Exempt;  Referendum on Act Classifying Property
• KY Const § 172 Property to be Assessed at Fair Cash Value;  Punishment of Assessor for Willful Error
• KY Const § 172a Assessment for AD Valorem Tax Purposes of Agricultural and Horticultural Land
• KY Const § 172b Property Assessment or Reassessment Moratoriums
• KY Const § 173 Officer Receiving Profit on Public Funds Guilty of Felony
• KY Const § 174 Property to be Taxed According to Value, Whether Corporate or Individual;  Income, License, and Franchise Taxes
• KY Const § 175 Power to Tax Property Not to be Surrendered
• KY Const § 176 Commonwealth Not to Assume Debt of County or City;  Exception
• KY Const § 177 Commonwealth Not to Lend Credit, nor Become Stockholder in Corporation, nor Build Railroad or Highway
• KY Const § 178 Law for Borrowing Money to Specify Purpose, for Which Alone Money May be Used
• KY Const § 179 Political Subdivision Not to Become Stockholder in Corporation, or Appropriate Money or Lend Credit to Any Person, Except for Roads or State Capitol
• KY Const § 180 Act or Ordinance Levying Any Tax Must Specify Purpose, for Which Alone Money May be Used
• KY Const § 181 General Assembly May Not Levy Tax for Political Subdivision, but May Confer Power;  License and Excise Taxes;  City Taxes in Lieu of AD Valorem Taxes
• KY Const § 182 Railroad Taxes;  How Assessed and Collected