As used in KRS 6.955 to 6.975, unless the context otherwise requires:
(1) "Fiscal note" means a realistic statement of the estimated effect on expenditures or revenue of local government in implementing or complying with any proposed act of the General Assembly whether filed in regular session or prefiled during the interim, order, or administrative law.
(2) "Local government" means cities, counties or urban-county governments.
(3) "State mandate" means any state constitutional, legislative, or executive law or order which requires any local government to establish, expand, or modify its activities, programs, or structure in such a way as to affect expenditures from local revenues.