{"data":{"id":"us-ky/krs-65.900","jurisdiction":"us-ky","citation":"KRS 65.900","heading":"Definitions for KRS 65.905 to 65.925.","body":"As used in KRS 65.905 to 65.925, unless the context requires otherwise:\n(1) \"City\" means every city organized and governed under the mayor -alderman form of\ngovernment pursuant to KRS Chapter 83, every city organized and governed under\nthe mayor-council for m of government pursuant to KRS Chapter 83A, every city\norganized and governed under the commission form of government pursuant to\nKRS Chapter 83A, every city organized and governed under the city manager form\nof government pursuant to KRS Chapter 83A, eve ry consolidated local government\norganized and governed under the consolidated local government form of\ngovernment pursuant to KRS Chapter 67C, and every urban -county government\norganized and governed under the urban -county form of government pursuant to\nKRS Chapter 67A.\n(2) \"County\" means any of Kentucky's one hundred twenty (120) counties.\n(3) \"Special district\" means any district with ad valorem taxing powers including, but\nnot limited to, those specified in the following KRS statutes: KRS 75.010 to 75.260,\nKRS 76.274 to 76.279, KRS 104.450 to 104.680, KRS 107.310 to 107.500, KRS\n108.080 to 108.180, KRS 109.115 to 109.190, KRS 147.610 to 147.710, KRS\n164.605 to 164.675, KRS 173.450 to 173.650, KRS 173.710 to 173.800, KRS\n179.700 to 179.990, KRS 210.370 to  210.480, KRS 212.720 to 212.755, KRS\n216.310 to 216.360, KRS 220.010 to 220.613, KRS 262.010 to 262.660, KRS\n262.700 to 262.990, KRS 266.010 to 266.990, KRS 268.010 to 268.990, and KRS\n269.100 to 269.270.\n(4) \"Local government\" includes:\n(a) For fiscal pe riods ending prior to July 1, 2014, cities, counties, consolidated\nlocal governments, urban-county governments, and special districts; and\n(b) For fiscal periods beginning on and after July 1, 2014, cities, counties,\nconsolidated local governments, and urban-county governments.\n(5) \"Lease-purchase agreement\" means an agreement to lease or to lease and purchase\nmajor items of property, equipment, or services estimated to cost fifty thousand\ndollars ($50,000) or more, and two hundred thousand dollars ($200,00 0) or more\nfor the construction or installation of a building or a utility.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49827","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:23Z","sha256":"f6ae11cd879ce918a20990fdde993c81e7abc7ace48adb9d9c33a1ca7e00d332","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.8925","next":"us-ky/krs-65.905"},"notice":"GroundRules: Original legal text. Not legal advice."}