Unless the context otherwise requires:
(1) "State librarian" means the state librarian as defined in KRS 171.130;
(2) "Governmental unit" means any county or city or urban-county government or other agency or instrumentality which is authorized by Kentucky Revised Statutes to levy and collect taxes for public purposes; and (3) "Qualifying library" means any free public library supported in whole or in part with money derived from taxation, and governed by a board as provided for in KRS 173.040, 173.340, 173.500 or 173.725, which is located in any county containing a city of the first class, a city with a population equal to or greater than twenty thousand (20,000) based upon the most recent federal decennial census, an urban- county government, or any county in which there are no incorporated areas.