KRS 65.7701: Definitions for KRS 65.7703 to 65.7721.

As used in KRS 65.7703 to 65.7721, unless the context otherwise requires:

(1) "Governmental agency" means any county, urban -county government, consolidated

local government, city, taxing district, special district, school district, or other

political subdi vision of the Commonwealth or body corporate or politic or any

instrumentality of the foregoing.

(2) "Governing body" means the board, council, commission, fiscal court, or other body

or group that is authorized by law to act on behalf of a governmental agency.

(3) "Legislation" means an order, resolution, or ordinance of the governing body.

(4) "Notes" means notes authorized by KRS 65.7703 to 65.7721 which may be secured

by taxes or revenue or taxes and revenue.

(5) "Revenue" means all funds received by a governmental agency which are not taxes,

including but not limited to excises, transfers, service fees, assessments, and

occupational license fees.

(6) "State local debt officer" means the officer so designated in KRS 66.045.

(7) "Taxes" means taxes properly levied upon real or personal property.