{"data":{"id":"us-ky/krs-65.186","jurisdiction":"us-ky","citation":"KRS 65.186","heading":"Appeal from decision of fiscal court to form a taxing district.","body":"(1) Any city containing all or any portion of the service area or any state agency with\njurisdiction over the taxing district or any citizen living in the proposed area of the\ntaxing district may, within thirty (30) days of the decision of the fiscal court, ap peal\nthe decision of the fiscal court on the formation of a district to the Circuit Court.\n(2) The Circuit Court may affirm the action of the fiscal court, remand the matter to the\nfiscal court for additional findings or may reverse the action of the fisca l court and\norder approval or disapproval of the district. The Circuit Court may reverse the\naction of the fiscal court only if such decision is found to be arbitrary or capricious.\n(3) No new or additional evidence may be introduced in the Circuit Court e xcept as to\nfraud or misconduct affecting the decision of the fiscal court.\n(4) Where appeals are brought from two (2) or more fiscal courts, the actions shall be\nmerged and venue shall lie in the Circuit Court of the county where the greatest\nnumber of the taxing district's residents are located.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23362","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:20Z","sha256":"4fb15efc05e6b5d886747d5c3a7f8f7fa7d3d56cbae8a52909a1dfb191a385a5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.184","next":"us-ky/krs-65.188"},"notice":"GroundRules: Original legal text. Not legal advice."}