KRS 67A.150

The territory of an urban-county government may be divided into service districts. Each service district shall constitute a separate tax district within which the urban-county government shall levy and collect taxes in accordance with the kind, type, level and character of the services provided by the urban-county government in each of these districts. The legislative body of the urban-county government may abolish or alter existing districts, or create new districts and, notwithstanding any contrary provision of the comprehensive plan of an urban-county government, may establish partial urban services districts into which one (1) or more services not provided within the full urban services district shall be expanded or extended, and may establish urban services districts into which all of the services provided within the full urban services district shall be expanded or extended along with one (1) or more other services not provided within the full urban services district.