KRS 76.380: Governmental nature of commission's function.

The creation of a sewer construction district, and the carrying out of its corporate

purposes are in all respects in the interest of public health and for a public purpose. A

sewer construction district performs a governmental function in the exercise of t he

powers conferred upon it, and it shall be required to pay no taxes or assessments upon any

property owned or acquired by it, or upon its activities in the operation and maintenance

of its facilities. Bonds issued by a sewer construction district and inc ome therefrom are

exempt from taxation.