{"data":{"id":"us-ky/krs-65.662","jurisdiction":"us-ky","citation":"KRS 65.662","heading":"Creation of multicounty emergency services board -- Replacement of","body":"existing fire, ambulance, and rescue squad boards -- Boundaries -- Taxing\npowers -- Dissolution or alteration of boundaries.\n(1) Two (2) or more fiscal courts of which one (1) county sh all have a county-wide fire\nprotection district formed under KRS Chapter 75 that has entered into an interlocal\nagreement to provide fire service to the largest city in the county may, through the\nadoption of concurrent ordinances in accordance with KRS 67 .075 and 67.077,\nmerge the boards of the following special districts that are wholly contained within\ntheir counties:\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 courts have merged any of the boards listed in paragraphs (a) to (c)\nof subsection (1) of this section, no additional special districts listed in paragraphs\n(a) to (c) of subsect ion (1) of this section shall be permitted to be created in any of\nthe member counties whose administration and taxing authority are not transferred\nto the emergency services board, and no boundary of a district shall exceed the\nboundaries of the counties that the multicounty emergency services district\nrepresents.\n(3) A multicounty emergency services board's jurisdiction shall encompass the\nboundaries of the special districts within the member counties whose boards and\ntaxing authority it is replacing.\n(4) A multicounty emergency services board shall have the powers that constitute a\ntaxing district within the meaning of Section 157 of the Constitution of Kentucky.\n(5) If a multicounty emergency services board chooses to levy the tax allowed in KRS\n65.670, a certified copy of the ordinance levying the tax shall be filed with the\ncounty clerk of each member county who shall add the levy to the tax bills of the\ncounty. For taxing purposes, the effective date of the tax levy shall be January 1 of\nthe year following the certification of the creation of the emergency services board.\n(6) A multicounty emergency services board may be dissolved or the boundaries altered\nif the procedures under KRS 65.164 to 65.176 are followed. If the emergency\nservices board is diss olved, then the boards of the special districts of which it\nassumed the board duties shall be reappointed according to statute within thirty (30)\ndays of the emergency services board's dissolution, and the original taxing protocol\napplicable to the specifi c special district shall apply. Each special district shall\nassume that portion of the debt attributable to its service. Any unattributable debt\nshall be assumed equally by each fiscal court formerly participating in the\nmulticounty emergency services board.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23439","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:21Z","sha256":"6ad98fdef13101e7133cbbc3cfda86c104b9e14dbc4cbd38b9107f10b0d9cc9e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.661","next":"us-ky/krs-65.664"},"notice":"GroundRules: Original legal text. Not legal advice."}