Kentucky Revised Statutes Title XVIII. Public Health § 216.357.Dissolution of district, procedure

(1) Upon determining that the district should be dissolved, the board shall unanimously adopt a resolution calling for the dissolution of the district. This resolution shall be sent to the fiscal court of each participating county for their action.

(2) Upon receipt of the resolution for dissolution each fiscal court shall take action. If the fiscal court of each participating county determines that the district shall be dissolved, they shall adopt a resolution of intent to dissolve the district within six (6) months of the receipt of such a resolution from the board.

(3) A certified copy of the order of the fiscal court along with a plan for the settlement of all outstanding obligations and debts of the district shall be filed with the secretary and with the county clerk.

(4) Upon receipt of the resolution of intent to dissolve the district and the settlement plan from the fiscal court of each county in the district, the secretary may issue a certificate of dissolution. This certificate shall be filed with the Secretary of State, the state local finance officer and the county clerk of each county in the district.

(5) The county clerk or clerks in the district, shall, upon receipt of the certificate of dissolution from the secretary, remove the tax levy from the tax bills from the property owners of the district and the district shall be dissolved.

(6) A resolution of dissolution shall not be entered within a one (1) year period from the date of the entry of the order declaring the district organized, or one (1) year from the date of final determination of any action to set aside such an order, whichever is later.