KRS 65.670: Levy of ad valorem tax -- License fee -- Purpose.

(1) (a) In order to ensure the delivery of adequate services to the community or

communities, the emergency services board may levy an ad valorem tax not to

exceed ten cents ($0.10) per one hundred dollars ($100) of the assessed

valuation of all property in the di strict. The emergency services board may

levy this ad valorem tax on the property of each taxpayer served by each

district whose board is merged into the emergency services board. The

emergency services board ad valorem tax shall be collected by the sherif f of

each member county in the same manner as county ad valorem taxes. The

sheriff shall be entitled to a fee of four percent (4%) of the amount of the tax

collected; and

(b) The emergency services board may, in addition to the ad valorem tax in

paragraph (a) of this subsection, charge fees necessary to further defray the

costs of its operation.

(2) Tax and license fee revenues derived from this section shall be used only for the

services described in KRS 65.660 or 65.662.

(3) The assets and liabilities of the special districts under the jurisdiction of the

emergency services board shall be maintained separately, but shall be managed by

the emergency services board.