KRS 65.662: Creation of multicounty emergency services board -- Replacement of

existing fire, ambulance, and rescue squad boards -- Boundaries -- Taxing

powers -- Dissolution or alteration of boundaries.

(1) Two (2) or more fiscal courts of which one (1) county sh all have a county-wide fire

protection district formed under KRS Chapter 75 that has entered into an interlocal

agreement to provide fire service to the largest city in the county may, through the

adoption of concurrent ordinances in accordance with KRS 67 .075 and 67.077,

merge the boards of the following special districts that are wholly contained within

their counties:

(a) Ambulance districts created under KRS 108.080 to 108.180;

(b) Fire protection districts created under KRS 75.010 to 75.260; and

(c) Local rescue squad districts created under KRS Chapter 39F.

(2) Once the fiscal courts have merged any of the boards listed in paragraphs (a) to (c)

of subsection (1) of this section, no additional special districts listed in paragraphs

(a) to (c) of subsect ion (1) of this section shall be permitted to be created in any of

the member counties whose administration and taxing authority are not transferred

to the emergency services board, and no boundary of a district shall exceed the

boundaries of the counties that the multicounty emergency services district

represents.

(3) A multicounty emergency services board's jurisdiction shall encompass the

boundaries of the special districts within the member counties whose boards and

taxing authority it is replacing.

(4) A multicounty emergency services board shall have the powers that constitute a

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

(5) If a multicounty emergency services board chooses to levy the tax allowed in KRS

65.670, a certified copy of the ordinance levying the tax shall be filed with the

county clerk of each member county who shall add the levy to the tax bills of the

county. For taxing purposes, the effective date of the tax levy shall be January 1 of

the year following the certification of the creation of the emergency services board.

(6) A multicounty emergency services board may be dissolved or the boundaries altered

if the procedures under KRS 65.164 to 65.176 are followed. If the emergency

services board is diss olved, then the boards of the special districts of which it

assumed the board duties shall be reappointed according to statute within thirty (30)

days of the emergency services board's dissolution, and the original taxing protocol

applicable to the specifi c special district shall apply. Each special district shall

assume that portion of the debt attributable to its service. Any unattributable debt

shall be assumed equally by each fiscal court formerly participating in the

multicounty emergency services board.