KRS 96.270: Consolidated local government to receive water without charge -- Property

to be exempted from taxation.

The consolidated local government shall have, through its board of waterworks, the use

free of charge of all the water necessary for its fire depart ment, police department, public

buildings principally occupied by its employees, parks, parkways, its property principally

used for public purposes, all of its agencies, and any waterfront parks located within the

boundaries of the consolidated local government. It shall in turn exempt from taxation for

consolidated local government purposes all the property of which it has the control

through its board of waterworks. Nothing in this section shall affect the right and duty of

the board of waterworks to fix and collect reasonable rates for the use of water furnished

to any other person, whether by assessment or meter measurement.