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KENTUCKY STATUTES AND CODES

67.932 Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts.

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Page 1 of 1 67.932 Division of unified local government's territory into service districts by legislative council -- Tax districts to correspond -- Partial-service districts. The territory of a unified local government may be divided into service districts. Each
service district shall constitute a separate tax district within which the unified local
government shall levy and collect taxes in accordance with the kind, type, level, and
character of the services provided by the unified local government in each district. The
legislative council of a unified local government may abolish or alter existing districts or
create new districts and may establish partial-service districts into which one (1) or more
services provided within a full-service district may be expanded or extended, and may
establish service districts into which all of the services provided within a full-service
district shall be expanded or extended, along with one (1) or more other services not
provided within the full-service district. Effective: July 12, 2006
History: Created 2006 Ky. Acts ch. 246, sec. 17, effective July 12, 2006.

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