For the general purposes of providing that all property owners in the territory of the Merged Government shall pay an ad valorem tax rate reasonably based upon the services provided by said government; and to further provide that no such property owner shall, insofar as reasonably possible, pay for additional non-revenue producing services and benefits until such time as the services and benefits are being provided to him by the Merged Government; the territory of the Merged Government shall be divided into a General Services District, a Full Urban Services District, and such Partial Urban Services Districts as the Council of the Merged Government shall from time to time create or establish. Except as otherwise provided in Section 2.02 of this Charter, the ad valorem tax rate in any services district shall be the same for all property owners. The General Services District shall consist of the total area of the Merged Government as defined in Section 1.02 of this Charter. The Full Urban Services District shall initially consist of the total area embraced by the corporate boundaries of the City of Lexington, as fixed and established upon the date this Charter is put into effect. Partial Urban Services Districts shall consist of any area outside the Full Urban Services District designated by the Council under the conditions and limitations governing such districts set forth in this Charter.
Annotation—Sections 2.01, 2.02, 3.02(1) and 8.06—Insofar as these provide differentials on personal property taxes within the territory of the Urban County Government they violate the uniformity requirement of Kentucky Constitution Section 171. Personal property tax rates must be uniform throughout Fayette County, the territory of the merged government. Jacobs v. Lexington-Fayette Urban County Government , Ky., 560 S.W.2d 10, 14 (1978).