KRS 67C.145: Service districts -- Taxes -- Alteration of service districts and change of

boundaries.

The territory of a consolidated local government may, as permitted by Section 172A of

the Constitution of Kentucky, be divided into service districts. Each service district shall

constitute a separate tax district within which the consolidated local government may,

upon receipt of a petition signed by a majority of the registered voters in the district as of

the last general election, levy and collect taxes in accor dance with the kind, type, and

character of the services provided by the consolidated local government in each of these

service districts. A consolidated local government may abolish or alter service districts,

but any expansion of the boundaries of a serv ice district shall require a petition signed by

a majority of the registered voters, as of the last election, in the new territory to be

included in the service district. Notwithstanding the foregoing provision, a consolidated

local government may not crea te or change the boundaries of a service district if that

change would adversely affect the powers or functions of any city, existing taxing district,

fire protection district, water district, or any other special taxing or service district of any

kind whi ch was in existence on the date the consolidated local government became

effective unless such entity consents by resolution adopted by its governing body.