Baker, 051619 KYAGO, AGO OAG19-8
|Docket Nº:||AGO OAG19-8|
|Case Date:||May 16, 2019|
No person shall, at the same time, fill any state office and an appointed office of a special purpose governmental entity that has the authority to levy taxes, unless a state statute specifically requires a person holding a state office to serve in an appointed office of a special purpose governmental entity that has the authority to levy taxes.Kentucky courts have long held that membership on a local school board constitutes a state office. Board of Ed. of Louisville v. Soc'y of Alumni of Louisville Male High School, 239 S.W.2d 931, 933 (Ky. 1951). A sanitation district is a special purpose governmental entity. Cop-page Constr. Co., Inc. v. Sanitation Dist. No. 1, 459 S.W.3d 855, 860-61 (Ky. 2015). A sanitation district formed in one county is governed by a board of directors consisting of three members appointed by the county judge/executive. KRS 220.140. The board "may levy one (1), two (2), or three (3) annual taxes ... to be...
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