{"data":{"id":"us-ky/krs-65.182","jurisdiction":"us-ky","citation":"KRS 65.182","heading":"Procedures for creating taxing district.","body":"Except as otherwise provided by state law, the sole methods of creating a taxing district\nshall be in accordance with the following:\n(1) (a) Persons desiring to form a taxing district shall present a petition to the fiscal\ncourt clerk and to each member of the fiscal court, meeting the criteria of KRS\n65.184, and signed by a number of registered voters equal to or greater than\ntwenty-five percent (25%) of an average of the voters living in the proposed\ntaxing district and voting in the last four (4) general  elections. At time of its\nsubmission to fiscal court, each petition shall be accompanied by a plan of\nservice, showing such of the following as may be germane to the purposes for\nwhich the taxing district is being formed:\n1. The statutory authority under which the district is created and under\nwhich the taxing district will operate;\n2. Demographic characteristics of the area including but not limited to\npopulation, density, projected growth, and assessed valuation;\n3. A description of the service area incl uding but not limited to the\npopulation to be served, a metes and bounds description of the area of\nthe proposed taxing district, the anticipated date of beginning service,\nthe nature and extent of the proposed service, the projected effect of\nproviding se rvice on the social and economic growth of the area, and\nprojected growth in service demand or need;\n4. A three (3) year projection of cost versus revenue;\n5. Justification for formation of the taxing district including but not limited\nto the location of n earby governmental and nongovernmental providers\nof like services; and\n6. Any additional information, such as land use plans, existing land uses,\ndrainage patterns, health problems, and other similar analyses which\nbear on the necessity and means of providing the proposed service.\n(b) A majority of the members of a fiscal court may vote to form a taxing district\nset forth in a plan of service that shall contain those items set forth in\nparagraph (a)1. to 6. of this subsection as may be germane to the purpos es for\nwhich the taxing district is being formed.\n(2) The fiscal court clerk shall notify all planning commissions, cities, and area\ndevelopment districts within whose jurisdiction the proposed service area is located\nand any state agencies required by law to be notified of the proposal for the creation\nof the taxing district.\n(3) The fiscal court clerk shall schedule a hearing on the proposal for no earlier than\nthirty (30) nor later than ninety (90) days following receipt of the  petition, charter,\nand plan of service, and shall, in accordance with the provisions of KRS Chapter\n424, publish notice of the time and place of the public hearing and an accurate map\nof the area or a description in layman's terms reasonably identifying the area.\n(4) At the public hearing, the fiscal court shall take testimony of interested parties and\nsolicit the recommendations of any planning commission, city, area development\ndistrict, or state agency meeting the criteria of subsection (2) of this section.\n(5) The fiscal court may extend the hearing, from time -to-time, for ninety (90) days\nfrom the date of the initial hearing and shall render a decision within thirty (30)\ndays of the final adjournment of the hearing.\n(6) Following the hearing, the fiscal court shall set forth its written findings of fact and\nshall approve or disapprove the formation of the taxing district to provide service as\ndescribed in the plan of service and to exercise the powers granted by the specific\nstatutes that apply to the taxing district being formed.\n(7) The creation of a taxing district shall be of legal effect only upon the adoption of an\nordinance, in accordance with the provisions of KRS 67.075 and 67.077, creating\nthe taxing district, and compliance with the requirements of KRS 65.005.\n(8) A certified copy of the ordinance creating the taxing district shall be filed with the\ncounty clerk who shall add the levy to the tax bills of the county. For taxing\npurposes, the effective date of the tax levy shall be January 1 of t he year following\nthe certification of the creation of the taxing district.\n(9) Nothing in this section shall be construed to enlarge upon or to restrict the powers\ngranted a taxing district under the taxing district's specific authorizing statutes.\n(10) In a county which does not contain a city of the first class, the fiscal court may\nadopt the procedures of KRS 65.192 to create a fire protection district or a volunteer\nfire department district, but only those qualified voters who live within the\nboundaries of the proposed district shall vote on the question of whether it shall be\nestablished.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23360","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:20Z","sha256":"f5aa6bc465fc84791111f1168f65a2d948d61482ebe5f6f81276c3ae7986c11a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.181","next":"us-ky/krs-65.184"},"notice":"GroundRules: Original legal text. Not legal advice."}