{"data":{"id":"us-ky/krs-65.670","jurisdiction":"us-ky","citation":"KRS 65.670","heading":"Levy of ad valorem tax -- License fee -- Purpose.","body":"(1) (a) In order to ensure the delivery of adequate services to the community or\ncommunities, the emergency services board may levy an ad valorem tax not to\nexceed ten cents ($0.10) per one hundred dollars ($100) of the assessed\nvaluation of all property in the di strict. The emergency services board may\nlevy this ad valorem tax on the property of each taxpayer served by each\ndistrict whose board is merged into the emergency services board. The\nemergency services board ad valorem tax shall be collected by the sherif f of\neach member county in the same manner as county ad valorem taxes. The\nsheriff shall be entitled to a fee of four percent (4%) of the amount of the tax\ncollected; and\n(b) The emergency services board may, in addition to the ad valorem tax in\nparagraph (a) of this subsection, charge fees necessary to further defray the\ncosts of its operation.\n(2) Tax and license fee revenues derived from this section shall be used only for the\nservices described in KRS 65.660 or 65.662.\n(3) The assets and liabilities of the special districts under the jurisdiction of the\nemergency services board shall be maintained separately, but shall be managed by\nthe emergency services board.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23443","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:21Z","sha256":"ab5d168dcc0b8e3757678bbc91ec3cfc43b5df31b0a1754dfe0f2247c2cb000c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.668","next":"us-ky/krs-65.672"},"notice":"GroundRules: Original legal text. Not legal advice."}