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Kentucky · Snapshot 09/05/2026

KRS 108.160: Dissolution of single city or county districts.

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Where this section sits in the code
  1. KRS Chapter 108

Single city or county districts may be dissolved in the following manner:

(1) Upon the filing of a certified petition of a number of registered voters equal to or

greater than twenty -five percent (25%) of the average of the voters living in the

taxing dist rict and voting in the last four (4) general elections or upon the

determination of the fiscal court or city legislative body that the abolishment of the

district is in the best interest of the inhabitants of the county or city, the fiscal court

or city le gislative body (as appropriate) shall adopt a resolution submitting to the

qualified voters of the county or city as to whether the district should be dissolved

and the imposition of the special ad valorem tax discontinued. A certified copy of

the resoluti on of the fiscal court or city legislative body (as appropriate) shall be

filed with the county clerk not later than the second Tuesday in August prior to the

next regular election and thereupon the clerk shall cause the question to be placed

before the voters.

(2) The question shall be in substantially the following form: "Are you in favor of

dissolving the emergency ambulance service district for (insert name of city or

county) and discontinuing the special ad valorem tax that is imposed for the

maintenance and operation of the district?"

(3) If a majority of those voting on the question favor dissolving the district and

discontinuing the imposition of the special ad valorem tax the county clerk or the

collector of city taxes shall remove the levy of the s pecial ad valorem tax from the

tax bills of the property owners of the district and the district shall be dissolved by

order of the fiscal court or the city legislative body. If less than a majority of those

voting on the question favor dissolving the dist rict, the district shall be continued

and no future vote may be taken on the question of dissolving the district until the

next regular election four (4) years later.

(4) A resolution for the dissolution of the district shall not be considered to have any

legal effect if contractual obligations assumed prior to the time of the passage of the

resolution by the board have not been met.

Collected 2026-09-05T20:50:10Z. Source file · JSON

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