KRS 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 ext ended, 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.