KRS 108.100: Creation of districts -- Collection of taxes.

(1) A district may be created by the fiscal court as provided in KRS 65.182. In the

event that the citizens of a city seek to create a district the boundaries of which shall

be coterminous with those of the city, or which lie wholly within the boundaries of

said city such citizens shall petition the city legislative body and the city legislative

body shall exercise all rights, powers and duties of the fiscal court as set forth in

KRS 65.182 in determining whether to create the district.

(2) The special ad valo rem tax that may be imposed for the maintenance and operation

of the district, shall not exceed ten cents ($0.10) on each one hundred dollars ($100)

of the assessed valuation of all property in the district.

(3) Upon the creation of a district by a fiscal court or city legislative body as provided

in KRS 65.182, the district shall be so established and shall constitute and be a

taxing district within the meaning of Section 157 of the Constitution of Kentucky.

(4) If the ambulance district consists solely of a single city, the ad valorem tax, as

authorized by KRS 108.100 to 108.180, shall be collected in the same manner as are

the other city ad valorem taxes, and turned over to the board of the ambulance

service district. All other special ad valorem taxes a uthorized by KRS 108.080 to

108.180 shall be collected in the following manner:

(a) The property valuation administrator of the county shall note on the tax rolls

the taxpayers and valuation of the property subject to such assessment;

(b) The county clerk shall compute the tax on the regular state and county tax

bills;

(c) The special ad valorem tax shall be in addition to all other ad valorem taxes;

(d) The sheriff shall collect the tax, turn it over to the board of the ambulance

district, and shall be entitled to a fee of four percent (4%) of the amount of the

tax collected by him for such district and all other special ad valorem taxes

authorized by KRS 108.080 to 108.180 shall be collected in the same manner

as are other county and city ad valorem taxes in each county and city affected

and shall be turned over to the board of directors as the governing body of the

district. The special ad valorem tax shall be in addition to all other ad

valorem taxes. The sheriff shall be entitled to a fee of one percen t (1%) of the

amount of the tax collected by him for all special ad valorem taxes except the

tax for the ambulance district.