KRS 67.327: Fire department membership charges and subscriber fees may be added to

property tax bills -- Collection and distribution.

(1) If a county fire department is authorized by law to collect membership charges or

subscriber fees for combating fires or servi ng in other emergencies, the fiscal court

may adopt an ordinance to require those annual membership charges or subscriber

fees to be added to property tax bills. In any county where the fiscal court has

adopted such an ordinance, the county clerk shall add the annual membership

charges or subscriber fees to the tax bills of the affected property owners.

(2) The membership charges or subscriber fees shall be collected and distributed by the

sheriff to the appropriate fire departments in the same manner as th e other taxes on

the bill and unpaid fees or charges shall bear the same penalty as general state and

county taxes. This shall be a lien on the property against which it is levied from the

time of the levy.