Kentucky Code § KRS 212.132

Allocation of KERS retirement costs if district health department ceases operation or one or more counties withdraw from district
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(1) If a district health department established pursuant to this chapter ceases to operate or has a county or counties withdraw from the district health department, the Department for Public Health in the Cabinet for Health and Family Services shall, if the district health department participated in the Kentucky Employees Retirement System, certify the following to the Kentucky Retirement Systems: (a) 1. In the case of a district health department that ceases to operate, the proportion of taxable property of each county of the ceasing district health department as determined by respective county assessments and in accordance with revenues generated pursuant to authority under this chapter; or 2. In the case of a county or counties that withdraw from a district health department, the proportion of taxable property of the withdrawing county as determined by respective county's assessment and in accordance with revenues generated pursuant to authority under this chapter; and (b) The local board of health, local government agency, or entity responsible for paying retirement costs of the county that is no longer participating with the current or ceased district health department. (2) The Cabinet for Health and Family Services may promulgate administrative regulations to carry out this section.

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