Kentucky Code § KRS 67.860

Service districts
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The territory of a charter county government may be divided into service districts. Each service district shall constitute a separate tax district within which the charter county government shall levy and collect taxes in accordance with the kind, type, le vel, and character of the services provided by the charter county government in each of these districts. The legislative body of the charter county government may abolish or alter existing districts, or create new districts.

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