The Legislative body of Knox County is called the Fiscal Court.  The Fiscal Court is made up of the Judge/Executive, whom is elected county-wide and five Magistrates, each elected from districts.

Under Kentucky law, it is the fiscal court’s responsibility to appropriate county funds for local purposes, buy and sell county property, supervise the fiscal affairs of the county and county officers, and exercise all other corporate powers of the county.  The Fiscal Court is responsible for the construction, operation and maintenance of county buildings, roads and other property, and for the incarceration of prisoners.

Fiscal Court has the authority to control and supervise most aspects of the financial affairs of the county, including the county budget, tax levies, payments from the county treasury, and bond issuances.  Through its approval power over the county budget, the fiscal court controls the appropriations to various programs and activities of county government.