Lee County is a county located in the U.S. state of Kentucky. As of the 2020 census, the population was 7,395. Its county seat is Beattyville. The county was formed in 1870 from parts of Breathitt, Estill, Owsley and Wolfe counties. The county was named for Robert E. Lee. The area of Kentucky where Lee County is located was a pro-union region of Kentucky but the legislature that created the county was controlled by former Confederates. The town of Proctor, named for the Rev. Joseph Proctor, was the first county seat. The first court was held on April 25, 1870, in the old Howerton House. The local economy at the time included coal mining, salt gathering, timber operations, and various commercial operations. It had a U.S. post office from 1843 until 1918.

Breathitt County is a county in the eastern Appalachian portion of the U.S. state of Kentucky. As of the 2020 census, the population was 13,718. Its county seat is Jackson. The county was formed in 1839 and was named for John Breathitt, who was Governor of Kentucky from 1832 to 1834. Breathitt County was a prohibition or dry county, until a public vote in July 2016 that allowed alcohol sales.