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Madison County approves county road‑aid contract as court warns gas‑tax formula needs change
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Summary
Madison County Fiscal Court approved Resolution 2026-028, adopting the county road‑aid cooperative program contract for FY2027 with the Kentucky Transportation Cabinet; the court flagged a recent 30% cut to an allotment and urged state reform of the gas‑tax distribution formula.
Madison County Fiscal Court approved Resolution 2026‑028 on April 28, adopting the county road aid cooperative program contract with the Kentucky Transportation Cabinet for the fiscal year beginning July 1, 2026.
The judge explained the county will accept the roads and streets named in the contract and authorized the judge executive or a designee to execute the agreement. The resolution passed after a motion, second and unanimous roll‑call vote.
Why it matters: the court noted the contract comes amid volatile fuel‑tax receipts. Judge Taylor and other members said the county’s second allotment already was cut by roughly 30 percent, and that projected receipts for the coming year are about $350,000 lower than what the county budgeted the previous year. Those reductions affect road maintenance and planning at the local level.
Court members pressed the need for state action. A court member said, “the gas tax formula has to be altered from what it is today to bring it up to these times,” urging continued advocacy with legislators to update the distribution formula.
The judge also described the county’s internal mitigation: the court maintains an emergency reserve (3 percent of funds) that can be tapped for unanticipated needs and said staff have worked to ensure adequate resources across recent years.
The resolution adopts the contract language required by Kentucky Revised Statutes and ratifies representations and terms included in the attached agreement. The motion to approve carried by roll call with the court’s members voting in the affirmative.
Next steps: execution of the contract by the judge executive or designee and incorporation of the contract amounts into upcoming budget planning.

