{"data":{"id":"us-ky/krs-39f.160","jurisdiction":"us-ky","citation":"KRS 39F.160","heading":"Rescue squad taxing districts.","body":"(1) A rescue squad taxing district may be created by the fiscal court pursuant to KRS\n65.182 or 65.188.\n(2) The ad valorem tax that may be imposed for the maintenance and operation of the\ndistrict shall not exceed ten cents ($0.10) for each one hundred dollars  ($100) of the\nassessed valuation of all property in the district.\n(3) Upon the creation of a district, the district so established shall be a taxing district\nwithin the meaning of Section 157 of the Constitution of Kentucky.\n(4) The district ad valorem taxes shall be collected by the sheriff in the same manner as\ncounty ad valorem taxes. The sheriff shall be entitled to a fee of four percent (4%)\nof the amount of the tax collected for the district.\n(5) The affairs of the district shall be controlled by a board of directors appointed by the\ncounty judge/executive, the mayor of an urban -county, or the chief executive of\nanother local government with the approval of the legislative body of that\njurisdiction.\n(a) If the district consists of one (1) county, three (3) directors shall be appointed;\n(b) If the district consists of two (2) counties, the county judge/executive of the\ncounty having the greater portion of the population of the district shall appoint\ntwo (2) directors and the county judge/executive of th e other county shall\nappoint the third director;\n(c) If the district consists of more than two (2) counties, the county\njudge/executive of the county having the greatest portion of the population of\nthe district shall appoint two (2) directors and the coun ty judge/executive of\nthe remaining counties comprising the district shall each appoint one (1)\ndirector;\n(d) The legislative body of each city that contains a population equal to or greater\nthan three thousand (3,000) based upon the most recent federal de cennial\ncensus shall appoint one (1) additional director. If there is not a city within the\ndistrict that contains a population equal to or greater than three thousand\n(3,000), then the city with the greatest population based upon the most recent\nfederal decennial census shall appoint one (1) additional director.\n(6) The board of directors shall be appointed within thirty (30) days after the\nestablishment of the district. Each board member shall reside within the county or\ncity for which appointed. Director s shall be appointed for terms of two (2) years\neach, except that initially the appointing authority shall appoint a minority of the\nboard members for one (1) year terms. Subsequent terms shall all be for two (2)\nyears. Any vacancies shall be filled by the  appointing authority for the unexpired\nterm.\n(7) A majority of the membership of the board shall constitute a quorum.\n(8) A member of the board of directors may be removed from office as provided by\nKRS 65.007.\n(9) The board of directors shall provide res cue service to inhabitants of the district and\nmay:\n(a) Purchase vehicles and all other necessary equipment and employ trained\npersonnel who meet all federal and state requirements;\n(b) Adopt rules and regulations necessary to effectively and efficiently provide\nrescue service for the district. Rules and regulations shall be consistent with\nthe provisions of this chapter;\n(c) Employ persons to administer the daily operations of the rescue service;\n(d) Compensate employees of the district at a rate determined by the board;\n(e) Apply for and receive available funds from the state and federal government\nfor the purpose of maintaining or improving the rescue service of the district;\nand\n(f) Acquire by bequest, gift, grant, or purchase any real or personal property\nnecessary to provide rescue service.\n(10) A district shall be eligible for grants pursuant to KRS 39F.130 and workers'\ncompensation coverage pursuant to KRS 39F.170.\n(11) Tax revenues of a rescue squad taxing district shall be used only for rescue services\nas described in this chapter. Tax revenues of a rescue squad taxing district shall be\ndistributed among all rescue squads in the district in proportion to the percentage of\nthe district's population served by each squad.\n(12) The board of directors shall comply with the provisions of KRS 65A.010 to\n65A.090.","path":["KRS Chapter 39F"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43608","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:59Z","sha256":"52edbca70e4db475209f36d0aef81ed14970abe904b7cf28f5d3777ccd6ff529","source_id":"us-ky","stale":false,"prev":"us-ky/krs-39f.150","next":"us-ky/krs-39f.165"},"notice":"GroundRules: Original legal text. Not legal advice."}