KRS 67.860: Service districts.

The territory of a charter county government may be divided into service districts. Each

service district shall constitute a separate tax district within which the charter county

government shall levy and collect taxes in accordance with the kind, type, le vel, and

character of the services provided by the charter county government in each of these

districts. The legislative body of the charter county government may abolish or alter

existing districts, or create new districts.