{"data":{"id":"us-ky/krs-65.674","jurisdiction":"us-ky","citation":"KRS 65.674","heading":"Provision of emergency services through agency of county government --","body":"Dedicated county ad valorem tax -- Exception to tax levy recall provisions.\n(1) Once an emergency services board assumes control over fire, ambulance, or\nemergency squad districts, a fiscal court, or fiscal courts through an interlocal\nagreement, may opt to provide fire, ambulance, and emergency squad services\ndirectly or through an agency of county government. If that is the case, a dedicated\nad valorem tax for the provision of fire , ambulance, and emergency squad services\nexclusive of all other taxes may be levied by the county or counties. The provisions\nof the ad valorem tax of KRS 65.670 shall apply.\n(2) The initial levy of the ad valorem tax for the provision of funding to the e mergency\nservices board under this section shall not be subject to the recall provisions of KRS\n68.245 or 132.023, whichever is applicable. Subsequent changes to the amount shall\nbe subject to the provisions of KRS 68.245 or 132.023, whichever is applicable.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23445","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:21Z","sha256":"5767d10eb54e19d92ddcea1f982f98a2b2650e3515728738d3ef9f9219082290","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.672","next":"us-ky/krs-65.676"},"notice":"GroundRules: Original legal text. Not legal advice."}