Kentucky Revised Statutes · § 76.380 — Governmental nature of commission's function

The creation of a sewer construction district, and the carrying out of its corporate purposes are in all respects in the interest of public health and for a public purpose. A sewer construction district performs a governmental function in the exercise of the powers conferred upon it, and it shall be required to pay no taxes or assessments upon any property owned or acquired by it, or upon its activities in the operation and maintenance of its facilities. Bonds issued by a sewer construction district and income therefrom are exempt from taxation.