KRS 67A.928: Exemption from tax.

If the authority determines upon application of a business, individual, or property owner

doing business, having offices, or owning property within the local parking district, that

such business or individual does not benefit from the operation of the auth ority then an

exemption or partial exemption may be ordered by the board of commissioners so as to

relieve such business or individual from the same tax as would be imposed on others who

are benefited to a greater extent by the operation of the authority.