KRS 75.040: Power to operate fire department and emergency ambulance service --

Activities of district -- Levy, assessment, and collection of tax to defray

expenses -- Supplemental emergency medical services.

(1) (a) Upon the creation of a fire protection distri ct or a volunteer fire

department district as provided in KRS 75.010 to 75.031, the trustees of

a district are authorized to establish and operate a fire department and

emergency ambulance service as provided in subsection (6) of this

section and to levy a tax upon the property in the district. Property that

may be taxed includes property within cities in a fire protection district

or a volunteer fire department district:

1. As provided by KRS 75.022; or

2. Within the metes and bounds of a city that does no t maintain a regular

fire department as defined by KRS 95.010(3)(b).

The property taxed shall be subject to county tax, and the tax levied by the

district shall not exceed ten cents ($0.10) per one hundred dollars ($100) of

valuation as assessed for count y taxes, for the purpose of defraying the

expenses of the establishment, maintenance, and operation of the fire

department or to make contracts for fire protection for the districts as provided

in KRS 75.050. The rate set in this subsection shall apply, notwithstanding the

provisions of KRS 132.023.

(b) A fire protection district or a volunteer fire department district that establishes

and operates an emergency ambulance service and is the primary service

provider in the district may levy a tax upon the pro perty in the district not to

exceed twenty cents ($0.20) per one hundred dollars ($100) of valuation as

assessed for county taxes, for the purpose of defraying the expenses of the

establishment, maintenance, and operation of the fire department and

emergency ambulance service or to make contracts for fire protection for the

districts as provided in KRS 75.050. The rate set in this subsection shall

apply, notwithstanding the provisions of KRS 132.023.

(2) The establishment, maintenance, and operation of a fi re protection district or

volunteer fire department district shall include, but not be limited to, the following

activities:

(a) Acquisition and maintenance of adequate fire protection facilities;

(b) Acquisition and maintenance of adequate firefighting equipment;

(c) Recruitment, training, and supervision of firefighters;

(d) Control and extinguishment of fires;

(e) Prevention of fires;

(f) Conducting fire safety activities;

(g) Payment of compensation to firefighters and providing the necessary support

and supervisory personnel;

(h) Payment for reasonable benefits or a nominal fee to volunteer firefighters

when benefits and fees do not constitute wages or salaries under KRS Chapt er

337 and are not taxable as income to the volunteer firefighters under Kentucky

or federal income tax laws; and

(i) The use of fire protection district equipment for activities which are for a

public purpose and which do not materially diminish the value of the

equipment.

(3) The property valuation administrator of the county or counties involved, with the

cooperation of the board of trustees, shall note on the tax rolls the taxpayers and

valuation of the property subject to such assessment. The county cl erk shall

compute the tax on the regular state and county tax bills in such manner as may be

directed by regulation of the Department of Revenue.

(4) Such taxes shall be subject to the same delinquency date, discounts, penalties, and

interest as are applied to the collection of ad valorem taxes and shall be collected by

the sheriff of the county or counties involved and accounted for to the treasurer of

the district. The sheriff shall be entitled to a fee of one percent (1%) of the amount

collected by him.

(5) Nothing contained in this subsection shall be construed to prevent the trustees of a

fire protection district located in a city or county which provides emergency

ambulance service from using funds derived from taxes for the purpose of providing

supplemental emergency medical services so long as the mayor of the city or the

county judge/executive of the county, as appropriate, certifies to the trustees in

writing that supplemental emergency medical services are reasonably required in

the public interest . For the purposes of this subsection, "supplemental emergency

medical services" may include EMT, EMT -D, and paramedic services rendered at

the scene of an emergent accident or illness until an emergency ambulance can

arrive at the scene.

(6) The trustees of those fire protection districts or volunteer fire department districts

whose districts or portions thereof do not receive emergency ambulance services

from an emergency ambulance service district or, whose districts are not being

served by an emergency ambulance service operated or contracted by a city or

county government, may develop, maintain, and operate or contract for an

emergency ambulance service as part of any fire department created pursuant to this

chapter. No taxes levied pursuant to subsecti on (1) of this section shall be used to

develop, maintain, operate, or contract for an emergency ambulance service until

the tax year following the year the trustees of the district authorize the establishment

of the emergency ambulance service.