Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 136.190 — Boundary report of cities of the home rule class and taxing districts
(1) The superintendent of schools in each district in which any individual, group of
individuals or corporation, operates public utility or other franchise taxpaying
property assessed under KRS 136.120 shall, on or before the first day of January,
1957, furnish to the county clerk of the county in which the district is situated, to
each franchise taxpayer within the district, and to the Department of Revenue, the
boundary of his school district. The superintendent of schools in each district in
which any franchise-paying corporation, individual, or group of individuals operates
shall, on or before the first day of January, 1958, and each year thereafter, furnish to
the county clerk, to each franchise taxpayer within the district, and to the
Department of Rev enue, any changes made in the boundary of his school district
during the immediately preceding twelve (12) months.
(2) The engineer of cities of the first class and the city clerk of cities of the home rule
class shall notify the county clerk, each franchi se taxpayer within the city, and the
Department of Revenue of their boundaries in the same manner as required of the
superintendent of schools in subsection (1) of this section.
(3) The responsible governing official or the chairman of the governing body o f any
taxing district other than the county, school district, or city shall notify the county
clerk, each franchise taxpayer within the district, and the Department of Revenue of
their boundaries in the same manner as required of the superintendent of scho ols in
subsection (1) of this section.
Source: official text