(1) It is the intent of this section to create a taxing district for mental health or individuals with an intellectual disability by operation of law in each county coming under the provisions of KRS 210.370 to 210.460, in order to implement KRS 210.460.
(2) In all counties which have participated in the establishment of a regional community services program for mental health or individuals with an intellectual disability under KRS 210.380, a taxing district for mental health or individuals with an intellectual disability is hereby declared to be created.
(3) The members of the community board for mental health or individuals with an intellectual disability recognized by the secretary for health and family services pursuant to KRS 210.380 shall, by virtue of their office, constitute and be the governing board of the taxing district for mental health or individuals with an intellectual disability and shall perform the duties attendant thereto in addition to their duties as members of the community board for mental health or individuals with an intellectual disability. Officers of the community board for mental health or individuals with an intellectual disability shall be the officers of the taxing district for mental health or individuals with an intellectual disability.