(A) For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. Collectively, KRS 66.011 through 66.191.
BOND ORDINANCE. An ordinance of the issuer, authorizing and approving bonds, as amended or supplemented from time to time.
BONDS. The issuer’s “General Obligation [Refunding] Bonds” and, where applicable, the notes authorized under the provisions of the BOND ORDINANCE to be issued in one or more series.
CHIEF FINANCIAL OFFICER. The Chief Financial Officer of the issuer, or such other official of the issuer as may from time to time be designated by the issuer to perform the functions or responsibilities of the Chief Financial Officer hereunder.
FUNDS AND ACCOUNTS. Collectively, the Bond Fund, the Cost of Issuance Account and the Project Fund.
GENERAL OBLIGATION NOTES or NOTES. Bonds issued in one or more series as general obligations of the issuer pursuant to or in accordance with the Act.
ISSUER. The Louisville/Jefferson County Metro Government, a municipal corporation and political subdivision of the Commonwealth.
REVENUE COMMISSION. Louisville/Jefferson County Metro Revenue Commission, as successor in interest to the Louisville and Jefferson County Revenue Commission as previously established and operated under the provisions of City of Louisville Codified Ordinances.
(B) The terms defined in this subchapter have the meanings assigned to them in this subchapter and include the plural as well as the singular and when expressed in the plural, shall also include the singular.
(C) All accounting terms not otherwise defined herein have the meanings assigned to them in accordance with generally accepted accounting principles.
(Lou. Metro Ord. No. 54-2009, approved 4-29-2009)