KRS 67.650

The territory of a county may, as permitted by Section 172A of the Constitution, be divided into service districts by the fiscal court. Each service district shall constitute a separate tax district within which the county government may, upon receipt of a petition signed by a majority of the registered voters in the district as of the last general election, levy and collect taxes in accordance with the kind, type, level, and character of the services provided by the county government in each of these service districts. The governing body of the county government may abolish or alter service districts, but any expansion of the boundaries of a service district shall require a petition signed by a majority of the registered voters, as of the last general election, in the new territory to be incorporated.