65.188 Two or more counties included in one district. The fiscal courts of two (2) or more counties may create a taxing district that includes the area of two (2) or more counties by following the procedures of KRS 65.182 to 65.190. Effective: July 13, 1984 History: Created 1984 Ky. Acts ch. 100, sec. 5, effective July 13, 1984.