KRS 269.100: Establishment of taxing district for drainage of part of county -- Election --

Issue of bonds.

If any pond, marsh or swamp land exists in a small part of any county, and the voters

thereof desire to improve that part, and the cost of the improvement amounts to more than

the revenue and income of the county for that year, the county judge/executive may lay

off such part of the county into a taxing district to tax the property thereof subject to

taxation for state purposes to make the improvement. The co unty judge/executive may

submit the proposition to the taxing district in the same way provided for submitting the

proposition to the whole county. The election shall be held in conjunction with a regular

election, and the proposition shall be filed with t he county clerk not later than the second

Tuesday in August preceding the regular election. If two -thirds (2/3) of the voters voting

on the proposition vote for it, that fact shall be entered on the order book of the county

and semiannual coupon bonds of t he county shall be prepared, delivered and managed as

in KRS 269.090, to be paid by taxation of the property in the district subject to taxation

for state purposes.