Following a brief public hearing, with zero participants on two taxing ordinances Tuesday related to the industrial property often referred to as the Glendale megasite, the ordinances unanimously were approved by Hardin Fiscal Court.

The first of the ordinances, which had a first reading June 8, creates an industrial taxing district and the imposition, administration, and payment of a special ad valorem tax. The second ordinance creates an occupational tax within the industrial and commercial taxing district and the administration and payment of the tax.

The two ordinances, prepared by Hardin County Attorney Jenny Oldham for Fiscal Court, create the taxing district, lay out boundaries and establish the tax rates.

The taxing district will encompass the area surrounding the Glendale Industrial site. The existing unincorporated town of Glendale is not included in the proposed district. The taxes imposed by these ordinances will not apply to residential and agricultural property.

The additional ad valorem property tax, 10 cents per $100 of assessed valuation, will apply only to commercial, industrial and telecommunications property.

The occupational tax applied within the boundaries of the taxing district will be at the rate of 1 percent on all wages and compensation paid for all work done and services provided in the district and the net profits from business conducted in the district. Exclusions to paying the occupational tax include employees of common schools, agricultural businesses and home-based businesses – as defined by the ordinance.

The ordinances will take effect in January 2022 unless otherwise amended.

The Glendale megasite was created some 20 years ago when the state was courting Hyundai Motor Co. to select the site for a new automobile manufacturing plant. Hyundai ultimately selected a location in Alabama for its project.

At the June 8 meeting, Judge-Executive Harry Berry said numerous prospects have considered the Glendale site for a major manufacturing project over the years. The site remains unoccupied.

Berry said a project of the size that will be attracted to this site will require local incentives and concessions in addition to those provided by the state of Kentucky. He said local incentives normally come from rebating, for a specific number or years, a portion of the occupational tax derived from the project.

Mary Alford can be reached at 270-505-1417 or

(0) comments

Welcome to the discussion.

Keep it Clean. Please avoid obscene, vulgar, lewd, racist or sexually-oriented language.
Don't Threaten. Threats of harming another person will not be tolerated.
Be Truthful. Don't knowingly lie about anyone or anything.
Be Nice. No racism, sexism or any sort of -ism that is degrading to another person.
Be Proactive. Use the 'Report' link on each comment to let us know of abusive posts.
Share with Us. We'd love to hear eyewitness accounts, the history behind an article.
Terms of Use. The complete terms of use policy can be found at the bottom of this page.