Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 65.7701.Definitions for KRS 65.7703 to 65.7721

(1) “Governmental agency” means any county, urban-county government, consolidated local government, city, taxing district, special district, school district, or other political subdivision of the Commonwealth or body corporate or politic or any instrumentality of the foregoing.

(2) “Governing body” means the board, council, commission, fiscal court, or other body or group that is authorized by law to act on behalf of a governmental agency.

(3) “Legislation” means an order, resolution, or ordinance of the governing body.

(4) “Notes” means notes authorized by KRS 65.7703 to 65.7721 which may be secured by taxes or revenue or taxes and revenue.

(5) “Revenue” means all funds received by a governmental agency which are not taxes, including but not limited to excises, transfers, service fees, assessments, and occupational license fees.

(6) “State local debt officer” means the officer so designated in KRS 66.045.

(7) “Taxes” means taxes properly levied upon real or personal property.