Ky. Rev. Stat. » Chapter 67A
Kentucky Revised Statutes

Ky. Rev. Stat. § 67A.150 (2026)

Service districts

✓ current as of May 2026
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The territory of an urban-county government may be divided into service districts. Each service district shall constitute a separate tax district within which the urban-county government shall levy and collect taxes in accordance with the kind, type, level and character of the services provided by the urban-county government in each of these districts. The legislative body of the urban-county government may abolish or alter existing districts, or create new districts and, notwithstanding any contrary provision of the comprehensive plan of an urban-county government, may establish partial urban services districts into which one (1) or more services not provided within the full urban services district shall be expanded or extended, and may establish urban services districts into which all of the services provided within the full urban services district shall be expanded or extended along with one (1) or more other services not provided within the full urban services district. Effective: July 15, 1988 History: Amended 1988 Ky. Acts ch. 320, sec. 1, effective July 15, 1988. -- Created 1974 Ky. Acts ch. 242, sec. 1.

Notes of Decisions
Cited in 1 case, 1977–1977 · leading case: Jacobs v. Lexington-Fayette Urban Cnty. Gov't, 560 S.W.2d 10 (Ky. 1977).
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Jacobs v. Lexington-Fayette Urban Cnty. Gov't, 560 S.W.2d 10 (Ky. 1977). · cites it 3× “Pursuant to KRS 67A.150, Sections 2.01 and 2.02 of the merger plan of the Lexington-Fayette Urban County Government permit the Council to divide the county into three service districts and designate each district as a separate taxing district.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.