{"data":{"id":"us-ky/krs-273.401","jurisdiction":"us-ky","citation":"KRS 273.401","heading":"Fire department membership charges and subscriber fees may be added to","body":"property tax bills -- Collection and distribution -- Collection fee for sheriff.\n(1) If a fire department created under the provisions of this chapter is authorized by law\nto collect membership charges or subscriber fees for combating fires or serving in\nother emergencies, the legislative body of the city or county where the fire\ndepartment is located may require those annual membership charges or subscriber\nfees to be added to property tax bills. The county clerk shall add the annual\nmembership charges or subscriber fees to the tax bills of the affected property\nowners.\n(2) The membership charges or subscriber fees shall be collected and distributed by the\nsheriff to the appropr iate fire departments in the same manner as the other taxes on\nthe bill and unpaid fees or charges shall bear the same penalty as general state and\ncounty taxes. This shall be a lien on the property against which it is levied from the\ntime of the levy. The legislative body of the city or county where the fire department\nis located shall, in consultation with the sheriff and the fire department, set a\ncollection fee for the sheriff to retain an amount not to exceed four and one -fourth\npercent (4.25%) of the membership charges or subscriber fees collected.\n(3) Notwithstanding subsections (1) and (2) of this section, annual membership charges\nand subscriber fees shall not be added to the property tax bills of property owners\nwithin a territory that lies within the corporate limits of a city or that lies within a\nfire protection district or volunteer fire protection district established pursuant to\nKRS 75.010 to 75.080 without the written approval of the governing body of the\ncity or the district.","path":["KRS Chapter 273"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45342","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:25Z","sha256":"f67affcc50ab09b6e86d062f48a527546ba2eb3949ba947bd1bdde6ce9ee98ac","source_id":"us-ky","stale":false,"prev":"us-ky/krs-273.400","next":"us-ky/krs-273.405"},"notice":"GroundRules: Original legal text. Not legal advice."}