As used in KRS 107.320 to 107.500, unless the context otherwise requires: (1) "District" means a county community improvement district established as provided in KRS 107.310 to 107.500; (2) "Board" means the board of commissioners which controls and mana ges the affairs of the district; (3) "Governmental unit" means a county or any city of any class, or any corporate agency of any such county or city, or any independent district, authority or other municipal corporation except a board of education, existi ng within the area of the district; and (4) "Building and related facilities," or "building" or "facilities" means any real or personal property, including but not limited to structures, sites, parks, forests, wharves, floodwalls, boats and other improvem ents except sewers, drainage facilities and other utilities unless related to one of the foregoing.
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