An act relating to parks and recreation. Be it enacted by the General Assembly of the Commonwealth of Kentucky




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UNOFFICIAL COPY AS OF 04/14/16 00 REG. SESS. 00 RS HB 844/GA

AN ACT relating to parks and recreation.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

Section 1. KRS 97.050 is amended to read as follows:

(1) Whenever the legislative body of any city or the fiscal court of any county or one (1) of them in conjunction with a school district establishes a supervised park, playground and recreation system as provided in KRS 97.010 to KRS 97.040, or jointly, as provided in KRS 97.035, the legislative body or the fiscal court or other authority participating may appropriate money out of the general fund of the city or county or other authority for the purpose of expanding, equipping, maintaining and operating such park, playground, or recreation center.

(2) Whenever the legislative body of any city or the fiscal court of any county or one (1) of them in conjunction with a school district establishes a supervised park, playground, and recreation system as provided in KRS 97.010 to KRS 97.040, or jointly, as provided in KRS 97.035, the legislative body or the fiscal court may adopt ordinances granting ad valorem tax credits for property holders donating land for the establishment or expansion of parks, playgrounds, or recreation facilities. If a fiscal court or legislative body passes an ordinance granting tax credits for the donation of land, the ordinance shall:

(a) Grant the property holder a tax credit equal to twenty percent (20%) of the full, fair market value of the land donated; and

(b) Allow the property holder to utilize this tax credit until the credit is exhausted.

Section 2. KRS 97.140 is amended to read as follows:

(1) Any city that establishes a recreational project may purchase solely from the funds provided under the authority of KRS 97.100 to 97.240[, or may acquire by gift, devise, bequest or grant,] lands, structures, rights of way, franchises, easements, or other interests in land necessary for the establishment and maintenance of the project, upon such terms, prices, and considerations as the city considers reasonable.

(2) Any city that establishes a recreational project may acquire by gift, devise, bequest, or grant, lands, structures, rights-of-way, franchises, easements, or other interests in land necessary for the establishment and maintenance of the project. The legislative body of the city may adopt ordinances granting ad valorem tax credits for property holders donating land for the establishment of a project. If the legislative body passes an ordinance granting tax credits for the donation of land, the ordinance shall:

(a) Grant the property holder a tax credit equal to twenty percent (20%) of the full, fair market value of the land donated; and

(b) Allow the property holder to utilize this tax credit until the credit is exhausted.

(3) Title to all property acquired for such purposes shall be taken in the name of the city.

Section 3. KRS 148.066 is amended to read as follows:

(1) The Department of Parks shall accept for the state any real estate or personal property conveyed or dedicated for public park purposes to the state or to the department or to its predecessor, but the department is not compelled to accept any such property if it deems it unwise to do so.

(2) The legislative body of any county or city may adopt ordinances granting ad valorem tax credits for property holders donating land or other personal property for the establishment or expansion of a state park. If the legislative body passes an ordinance granting tax credits for the donation of land or other personal property, the ordinance shall:

(a) Grant the property holder a tax credit equal to twenty percent (20%) of the full, fair market value of the land donated and the certified appraised value of the personal property; and

(b) Allow the property holder to utilize this tax credit until the credit is exhausted.

(3)[(2)] The title to all property that has been, or shall be, acquired by the Commonwealth or its agency for public park purposes shall be vested in the Commonwealth. Such property shall be managed, maintained, and improved by the Department of Parks for public park purposes.


Page of

HB084410.100-2599 GA




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