{"data":{"id":"us-ky/krs-67.327","jurisdiction":"us-ky","citation":"KRS 67.327","heading":"Fire department membership charges and subscriber fees may be added to","body":"property tax bills -- Collection and distribution.\n(1) If a county fire department is authorized by law to collect membership charges or\nsubscriber fees for combating fires or servi ng in other emergencies, the fiscal court\nmay adopt an ordinance to require those annual membership charges or subscriber\nfees to be added to property tax bills. In any county where the fiscal court has\nadopted such an ordinance, the county clerk shall add  the annual membership\ncharges or subscriber fees to the tax bills of the affected property owners.\n(2) The membership charges or subscriber fees shall be collected and distributed by the\nsheriff to the appropriate fire departments in the same manner as th e other taxes on\nthe bill and unpaid fees or charges shall bear the same penalty as general state and\ncounty taxes. This shall be a lien on the property against which it is levied from the\ntime of the levy.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23726","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:25Z","sha256":"675a1457ea0da1164617aa8a913d5b8e829864a838e1332cb0bd45ac22ac6f26","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.325","next":"us-ky/krs-67.330"},"notice":"GroundRules: Original legal text. Not legal advice."}