{"data":{"id":"us-ky/krs-65.660","jurisdiction":"us-ky","citation":"KRS 65.660","heading":"Creation of single -county emergency services board -- Replacement of","body":"existing fire, ambulance, and rescue squad boards -- Boundaries -- Taxing\npowers -- Dissolution or alteration of boundaries.\n(1) A fiscal court in a county with a county -wide fire pro tection district formed under\nKRS Chapter 75 that has entered into an interlocal agreement to provide fire service\nto the largest city in the county may, through the adoption of an ordinance in\naccordance with KRS 67.075 and 67.077, merge the boards of the  following special\ndistricts that are wholly contained within the county:\n(a) Ambulance districts created under KRS 108.080 to 108.180;\n(b) Fire protection districts created under KRS 75.010 to 75.260; and\n(c) Local rescue squad districts created under KRS Chapter 39F.\n(2) Once the fiscal court has merged any of the boards listed in paragraphs (a) to (c) of\nsubsection (1) of this section, no additional special districts listed in paragraphs (a)\nto (c) of subsection (1) of this section shall be permitted to be created whose board\nof directors and taxing authority are not transferred to the emergency services board,\nand no boundary of a district shall exceed the boundary of the county that the\nemergency services district represents.\n(3) An emergency services b oard's jurisdiction shall encompass the boundaries of the\nspecial districts whose boards and taxing authority it is replacing.\n(4) An emergency services board shall have the powers that constitute a taxing district\nwithin the meaning of Section 157 of the Constitution of Kentucky.\n(5) If an emergency services board chooses to levy the tax allowed in KRS 65.670, a\ncertified copy of the ordinance levying the tax shall be filed with the county clerk\nwho shall add the levy to the tax bills of the county. For ta xing purposes, the\neffective date of the tax levy shall be January 1 of the year following the\ncertification of the creation of the emergency services board.\n(6) An emergency services board may be dissolved or the boundaries of the districts it\nrepresents may be altered if the procedures under KRS 65.164 to 65.176 are\nfollowed. If the emergency services board is dissolved, then the boards of the\nspecial districts of which it assumed the board duties shall be reappointed according\nto statute within thirty (3 0) days of the emergency services board's dissolution, and\nthe original taxing protocol applicable to the specific special district shall apply.\nEach special district shall assume that portion of the debt attributable to its service.\nAny unattributable debt shall be assumed by the fiscal court.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23438","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:21Z","sha256":"3c82b4d15521b5c3e76d76c12d8ad577ce4e30c1ef5d6f3e3eaaadb2abaf7d66","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.650","next":"us-ky/krs-65.661"},"notice":"GroundRules: Original legal text. Not legal advice."}