Kentucky Code § KRS 136.190

Boundary report of cities of the home rule class and taxing districts
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(1) The superintendent of schools in each district in which any individual, group of individuals or corporation, operates public utility or other franchise taxpaying property assessed under KRS 136.120 shall, on or before the first day of January, 1957, furnish to the county clerk of the county in which the district is situated, to each franchise taxpayer within the district, and to the Department of Revenue, the boundary of his school district. The superintendent of schools in each district in which any franchise-paying corporation, individual, or group of individuals operates shall, on or before the first day of January, 1958, and each year thereafter, furnish to the county clerk, to each franchise taxpayer within the district, and to the Department of Rev enue, any changes made in the boundary of his school district during the immediately preceding twelve (12) months. (2) The engineer of cities of the first class and the city clerk of cities of the home rule class shall notify the county clerk, each franchi se taxpayer within the city, and the Department of Revenue of their boundaries in the same manner as required of the superintendent of schools in subsection (1) of this section. (3) The responsible governing official or the chairman of the governing body o f any taxing district other than the county, school district, or city shall notify the county clerk, each franchise taxpayer within the district, and the Department of Revenue of their boundaries in the same manner as required of the superintendent of scho ols in subsection (1) of this section.

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