{"data":{"id":"us-ky/krs-65.7701","jurisdiction":"us-ky","citation":"KRS 65.7701","heading":"Definitions for KRS 65.7703 to 65.7721.","body":"As used in KRS 65.7703 to 65.7721, unless the context otherwise requires:\n(1) \"Governmental agency\" means any county, urban -county government, consolidated\nlocal government, city, taxing district, special district, school district, or other\npolitical subdi vision of the Commonwealth or body corporate or politic or any\ninstrumentality of the foregoing.\n(2) \"Governing body\" means the board, council, commission, fiscal court, or other body\nor group that is authorized by law to act on behalf of a governmental agency.\n(3) \"Legislation\" means an order, resolution, or ordinance of the governing body.\n(4) \"Notes\" means notes authorized by KRS 65.7703 to 65.7721 which may be secured\nby taxes or revenue or taxes and revenue.\n(5) \"Revenue\" means all funds received by a governmental agency which are not taxes,\nincluding but not limited to excises, transfers, service fees, assessments, and\noccupational license fees.\n(6) \"State local debt officer\" means the officer so designated in KRS 66.045.\n(7) \"Taxes\" means taxes properly levied upon real or personal property.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23513","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:22Z","sha256":"6692af285805a3b52af1dde5cd8eeaf123a4d016a2f14e6f7a6e7b31b384d323","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.7643","next":"us-ky/krs-65.7703"},"notice":"GroundRules: Original legal text. Not legal advice."}