KRS 67A.150: Service districts.

The territory of an urban -county government may be divided into service districts. Each

service district shall constitute a separate tax district within which the urban -county

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

character of the services provided by the urban -county government in each of these

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

existing districts, or create new districts and, notwithstanding any contrary provis ion of

the comprehensive plan of an urban -county government, may establish partial urban

services districts into which one (1) or more services not provided within the full urban

services district shall be expanded or extended, and may establish urban serv ices districts

into which all of the services provided within the full urban services district shall be

expanded or extended along with one (1) or more other services not provided within the

full urban services district.