As used in KRS 68.600 to 68.606, unless context otherwise requires:
(1) "Board" means the board of trustees of an industrial taxing district;
(2) "District" means an industrial taxing district; and (3) "Governmental services" means services to include fire protection, solid waste management, water, electric, sewer, telecommunications, and other services as may be specified by the fiscal court of the county in which the district is located.