KRS § 65.182 — KY Code / Title IX / Chapter 65 / Section 65.182
65.182 Procedures for creating taxing district
Status: in_force

65.182 Procedures for creating taxing district.

Except as otherwise provided by state law, the sole methods of creating a taxing district

shall be in accordance with the following:

(1) (a) Persons desiring to form a taxing district shall present a petition to the fiscal

court clerk and to each member of the fiscal court, meeting the criteria of KRS

65.184, and signed by a number of registered voters equal to or greater than

twenty-five percent (25%) of an average of the voters living in the proposed

taxing district and voting in the last four (4) general elections. At time of its

submission to fiscal court, each petition shall be accompanied by a plan of

service, showing such of the following as may be germane to the purposes for

which the taxing district is being formed:

1. The statutory authority under which the district is created and under

which the taxing district will operate;

2. Demographic characteristics of the area including but not limited to

population, density, projected growth, and assessed valuation;

3. A description of the service area including but not limited to the

population to be served, a metes and bounds description of the area of

the proposed taxing district, the anticipated date of beginning service,

the nature and extent of the proposed service, the projected effect of

providing service on the social and economic growth of the area, and

projected growth in service demand or need;

4. A three (3) year projection of cost versus revenue;

5. Justification for formation of the taxing district including but not limited

to the location of nearby governmental and nongovernmental providers

of like services; and

6. Any additional information, such as land use plans, existing land uses,

drainage patterns, health problems, and other similar analyses which

bear on the necessity and means of providing the proposed service.

(b) A majority of the members of a fiscal court may vote to form a taxing district

set forth in a plan of service that shall contain those items set forth in

paragraph (a)1. to 6. of this subsection as may be germane to the purposes for

which the taxing district is being formed.

(2) The fiscal court clerk shall notify all planning commissions, cities, and area

development districts within whose jurisdiction the proposed service area is located

and any state agencies required by law to be notified of the proposal for the creation

of the taxing district.

(3) The fiscal court clerk shall schedule a hearing on the proposal for no earlier than

thirty (30) nor later than ninety (90) days following receipt of the petition, charter,

and plan of service, and shall, in accordance with the provisions of KRS Chapter

424, publish notice of the time and place of the public hearing and an accurate map

of the area or a description in layman's terms reasonably identifying the area.

(4) At the public hearing, the fiscal court shall take testimony of interested parties and

solicit the recommendations of any planning commission, city, area development

district, or state agency meeting the criteria of subsection (2) of this section.

(5) The fiscal court may extend the hearing, from time-to-time, for ninety (90) days

from the date of the initial hearing and shall render a decision within thirty (30)

days of the final adjournment of the hearing.

(6) Following the hearing, the fiscal court shall set forth its written findings of fact and

shall approve or disapprove the formation of the taxing district to provide service as

described in the plan of service and to exercise the powers granted by the specific

statutes that apply to the taxing district being formed.

(7) The creation of a taxing district shall be of legal effect only upon the adoption of an

ordinance, in accordance with the provisions of KRS 67.075 and 67.077, creating

the taxing district, and compliance with the requirements of KRS 65.005.

(8) A certified copy of the ordinance creating the taxing district shall be filed with the

county clerk who shall add the levy to the tax bills of the county. For taxing

purposes, the effective date of the tax levy shall be January 1 of the year following

the certification of the creation of the taxing district.

(9) Nothing in this section shall be construed to enlarge upon or to restrict the powers

granted a taxing district under the taxing district's specific authorizing statutes.

(10) In a county which does not contain a city of the first class, the fiscal court may

adopt the procedures of KRS 65.192 to create a fire protection district or a volunteer

fire department district, but only those qualified voters who live within the

boundaries of the proposed district shall vote on the question of whether it shall be

established.