Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 68.602.Portion of county in economic development project may organize district to levy taxes for higher level of services

A portion of territory in a county that includes property that will be used in an economic development project that will result in the creation of at least five hundred (500) new jobs may be organized into a district for the purpose of levying taxes to pay for the establishment, operation, and maintenance of the level of governmental services provided to the district that exceeds the level of services provided to the other territory of the county.