{"data":{"id":"us-ky/krs-108.100","jurisdiction":"us-ky","citation":"KRS 108.100","heading":"Creation of districts -- Collection of taxes.","body":"(1) A district may be created by the fiscal court as provided in KRS 65.182.  In the\nevent that the citizens of a city seek to create a district the boundaries of which shall\nbe coterminous with those of the city, or which lie wholly within the boundaries of\nsaid city such citizens shall petition the city legislative body and the city legislative\nbody shall exercise all rights, powers and duties of the fiscal court as set forth in\nKRS 65.182 in determining whether to create the district.\n(2) The special ad valo rem tax that may be imposed for the maintenance and operation\nof the district, shall not exceed ten cents ($0.10) on each one hundred dollars ($100)\nof the assessed valuation of all property in the district.\n(3) Upon the creation of a district by a fiscal court or city legislative body as provided\nin KRS 65.182, the district shall be so established and shall constitute and be a\ntaxing district within the meaning of Section 157 of the Constitution of Kentucky.\n(4) If the ambulance district consists solely of  a single city, the ad valorem tax, as\nauthorized by KRS 108.100 to 108.180, shall be collected in the same manner as are\nthe other city ad valorem taxes, and turned over to the board of the ambulance\nservice district.  All other special ad valorem taxes a uthorized by KRS 108.080 to\n108.180 shall be collected in the following manner:\n(a) The property valuation administrator of the county shall note on the tax rolls\nthe taxpayers and valuation of the property subject to such assessment;\n(b) The county clerk shall compute the tax on the regular state and county tax\nbills;\n(c) The special ad valorem tax shall be in addition to all other ad valorem taxes;\n(d) The sheriff shall collect the tax, turn it over to the board of the ambulance\ndistrict, and shall be entitled to a fee of four percent (4%) of the amount of the\ntax collected by him for such district and all other special ad valorem taxes\nauthorized by KRS 108.080 to 108.180 shall be collected in the same manner\nas are other county and city ad valorem taxes in each county and city affected\nand shall be turned over to the board of directors as the governing body of the\ndistrict.  The special ad valorem tax shall be in addition to all other ad\nvalorem taxes.  The sheriff shall be entitled to a fee of one percen t (1%) of the\namount of the tax collected by him for all special ad valorem taxes except the\ntax for the ambulance district.","path":["KRS Chapter 108"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=27220","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:10Z","sha256":"620ca773f83500d5f2769089a1400d9f84cfa1246460ac954d3f49b59b5fd7c4","source_id":"us-ky","stale":false,"prev":"us-ky/krs-108.090","next":"us-ky/krs-108.105"},"notice":"GroundRules: Original legal text. Not legal advice."}