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Kentucky · Snapshot 09/05/2026

KRS 65.676: Emergency services tax supplemental to existing tax of fire, ambulance, and

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Where this section sits in the code
  1. KRS Chapter 65

emergency squad districts -- Aggregate tax limits.

In counties where ambulance districts created under the provisions of KRS 108.080 to

108.180; fire protection districts creat ed under the provisions of KRS 75.010 to 75.260;

or local rescue squad districts created under the provisions of KRS Chapter 39F exist and

have enacted an ad valorem tax, the emergency services board may leave those ad

valorem tax levies in place. The emergency services board may levy its permitted funding

mechanisms in addition to these existing taxes, but the aggregate of the existing tax

levied by the original district or districts, and the tax levied by the emergency services

board shall not exceed the limits prescribed in KRS 65.670.

Collected 2026-09-05T20:49:21Z. Source file · JSON

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