KRS 75A.050: Trustees' power to provide fire services, emergency medical services, or

rescue services -- Levy, assessment, and collection of tax to defray expenses --

Sheriff's collection fee

(1) (a) Upon the creation of a district, the trustees of a dist rict are authorized to

provide fire services, emergency medical services subject to KRS Chapter

311A, or rescue services pursuant to KRS Chapter 39F, as provided in

paragraph (c) of this subsection, and to levy a tax upon the property in the

district.

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

board upon creation of the district shall be approved by the county fiscal court,

consolidated local government, charter county government, or unified local

government having juri sdiction over the district at the time of passage of the

ordinance creating the district. The tax shall not exceed ten cents ($0.10) per

one hundred dollars ($100) of valuation as assessed for county taxes, for the

purpose of defraying the expenses for the provision of fire services or rescue

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

provisions of KRS 132.023.

(c) The district that establishes and operates an emergency ambulance service and

is the primary service provider in the district may levy a tax upon the property

in the district. The tax to be levied shall be proposed by the board, shall be

approved by the county fiscal court, consolidated local government, charter

county government, or unified local government having jurisdiction over the

district and the tax shall not 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 provision of fire services, emergency medical

services, or rescue 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 KRS 132.023.

(d) 1. Any increase of the total tax levy beyond the rate initially appro ved by

the board and authorized by the county fiscal court, consolidated local

government, charter county government, or unified local government

shall be subject to KRS 132.023. Any increase in excess of the annual

compensating rate for the consolidated e mergency services district shall

require the approval of the county fiscal court, consolidated local

government, charter county government, or unified local government

having jurisdiction over the district. If at any time an election resulting

from a recall petition pursuant to KRS 132.017 is required, the question

shall be presented to all voters in every precinct for which any part of the

precinct is served by the district subject to the recall petition.

2. If two (2) or more established consolidated emergency services merge to

create a new consolidated emergency services district, as authorized in

this chapter, the initial tax to be levied, as proposed by the board, shall

be approved by the county fiscal court, consolidated local government,

charter count y government, or unified local government having

jurisdiction over the district, and the initial tax levied shall not exceed

the highest tax rate currently levied by one (1) of the merging districts.

Any increase to the initial tax rate shall be subject to KRS 132.023. Any

increase in excess of the annual compensating rate for the consolidated

emergency services district shall require the approval of the county fiscal

court, consolidated local government, charter county government, or

unified local governme nt having jurisdiction over the district. If at any

time an election resulting from a recall petition pursuant to KRS

132.017 is required, the question shall be presented to all voters in every

precinct for which any part of the district serves.

(2) The property valuation administrator of the county in which the district is created,

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

valuation of the property subject to such assessment. The county clerk 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.

(3) These 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 involved and accounted for to the treasurer of the district.

The sheriff shall be entitled to a fee of the amount collected by him. The fiscal court

shall, in the ordinance set forth in subsec tion (2) of this section and in consultation

with the sheriff and the consolidated emergency services district, set a collection fee

for the sheriff in an amount not to exceed four and one-fourth percent (4.25%).