{"data":{"id":"us-ky/krs-67c.145","jurisdiction":"us-ky","citation":"KRS 67C.145","heading":"Service districts -- Taxes -- Alteration of service districts and change of","body":"boundaries.\nThe territory of a consolidated local government may, as permitted by Section 172A of\nthe Constitution of Kentucky, be divided into service districts. Each service  district shall\nconstitute a separate tax district within which the consolidated local government may,\nupon receipt of a petition signed by a majority of the registered voters in the district as of\nthe last general election, levy and collect taxes in accor dance with the kind, type, and\ncharacter of the services provided by the consolidated local government in each of these\nservice districts. A consolidated local government may abolish or alter service districts,\nbut any expansion of the boundaries of a serv ice district shall require a petition signed by\na majority of the registered voters, as of the last election, in the new territory to be\nincluded in the service district. Notwithstanding the foregoing provision, a consolidated\nlocal government may not crea te or change the boundaries of a service district if that\nchange would adversely affect the powers or functions of any city, existing taxing district,\nfire protection district, water district, or any other special taxing or service district of any\nkind whi ch was in existence on the date the consolidated local government became\neffective unless such entity consents by resolution adopted by its governing body.","path":["KRS Chapter 67C"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24024","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:29Z","sha256":"bdc2327ba9ccbc7dbbb213dbbbc1f19f1a9d2f280667113526788050e9c595e4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67c.143","next":"us-ky/krs-67c.147"},"notice":"GroundRules: Original legal text. Not legal advice."}