KRS 82.085: Rate variations in local ad valorem taxes -- Permission to have.

(1) The legislative body of each consolidated local government, and of any city of any

class, may provide by ordinance, for reasonable differences in the rate of ad valorem

taxation within different areas of the same taxing district on that class of property

which includes the surface of the land. Those differences shall relate directly to

differences between nonrevenue -producing governmental services and benefits

giving the land urban character which are available in one (1) or several areas of a

taxing district in contrast to other areas of the same taxing district in which those

services and benefits are not available.

(2) These nonrevenue-producing governmental services and benefits shall include but

not be limited to police protection, fire protection, stre ets, street lighting, sidewalks,

water service, and sewer facilities.

(3) This section shall be effective notwithstanding any other statute relating to the

uniformity of ad valorem tax assessment.