Whenever by resolution of the fiscal court acting upon its own initiative or upon petition from the metropolitan sewer district, it is declared for the best interests of such county and the inhabitants thereof that such sanitation tax district or districts be created under the provisions of KRS 76.005 to 76.295, the fiscal court of such county shall file a certified copy of such resolution with the county clerk. The resolution shall describe the territory included within the sanitation tax district.
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