{"data":{"id":"us-ky/krs-75.015","jurisdiction":"us-ky","citation":"KRS 75.015","heading":"Formation of fire protection subdistrict -- Tax levy -- Expenditure of tax","body":"revenues -- Separation of subdistrict amounts in tax billing and in accounting.\n(1) A fire protection subdistrict may be formed according to the provisions of this\nsection. A fire protection subdistrict shall:\n(a) Be located within the territorial limits of a fire protection district or volunteer\nfire department district;\n(b) Have a continuous boundary; and\n(c) Be managed by the board of trustees of the district, which shall:\n1. Impose an ad valorem tax on property in the subdistrict in addition to the\nad valorem tax the board imposes on property in the district as a whole;\nand\n2. Expend the revenue from that additional tax on improved fire protection\nfacilities and services for the subdistrict.\n(2) Persons desiring to form a fire protection subdistrict shall present a petition to the\nfiscal court clerk and to each member of the fiscal court. The petition shall be\naccompanied by a map and a metes and bounds description or other des cription\nwhich specifically identifies the boundaries of the proposed subdistrict. The petition\nshall be signed by more than sixty percent (60%) of the persons who both:\n(a) Live within the proposed subdistrict; and\n(b) Own property that is located within the proposed subdistrict and is subject to\ntaxation by the district under KRS 75.040.\n(3) The petition shall contain the name and address of each petitioner and the address of\neach petitioner's property that is located within the proposed subdistrict. It s hall be\nin substantially the following form: \"The following owners of property located\nwithin (insert the name of the fire protection district or volunteer fire department\ndistrict) hereby petition the fiscal court to form a fire protection subdistrict loc ated\nat (insert a brief description of the location of the proposed subdistrict). The board\nof trustees of (insert the name of the fire protection district or volunteer fire\ndepartment district) shall have the authority to impose a special ad valorem tax o f\n(insert amount, not to exceed the maximum allowed under subsection (6) of this\nsection) on each one hundred dollars ($100) worth of property assessed for local\ntaxation in the subdistrict, in order to provide enhanced fire protection for the\nsubdistrict. This tax shall be in addition to the ad valorem tax imposed by the\ntrustees on the district as a whole.\"\n(4) Upon receipt of the petition, the fiscal court shall hold a hearing and provide\nnotification in the manner required for creation of a taxing distr ict under KRS\n65.182(2) to (5). Following the hearing, the fiscal court shall set forth its written\nfindings of fact and shall approve or disapprove the formation of the subdistrict.\nThe creation of the subdistrict shall be of legal effect only upon the ad option of an\nordinance in accordance with the provisions of KRS 67.075 to 67.077. A certified\ncopy of the ordinance creating the subdistrict shall be filed with the county clerk.\n(5) Upon the creation of a fire protection subdistrict, the trustees shall le vy a tax, not to\nexceed the amount stated in the petition, on the property in the subdistrict, for the\npurpose of improving fire protection facilities and services in the subdistrict.\n(6) The tax levied under this section, combined with the tax for fire and emergency\nservices levied on the entire district under KRS 75.040, shall not exceed:\n(a) Ten cents ($0.10) per one hundred dollars ($100) of valuation as assessed for\ncounty taxes if nei ther the fire district nor the fire subdistrict operates an\nemergency ambulance service under KRS 75.040; or\n(b) Twenty cents ($0.20) per one hundred dollars ($100) of valuation as assessed\nfor county taxes if either the fire district or fire subdistrict o perates an\nemergency ambulance service under KRS 75.040.\nAt no time shall the trustees increase either of these taxes so that the combined total\nexceeds this limit.\n(7) The county clerk shall add the levy to the tax bills of the affected property owners.\nFor taxing purposes, the effective date of the tax levy shall be January 1 of the year\nfollowing the certification and creation of the subdistrict. The tax shall be\nadministered in the same manner as the tax on the entire district under KRS\n75.040(2) and (3).\n(8) The board of trustees shall not reduce the tax rate imposed on property in the\ndistrict as a whole as a result of receiving extra revenue from the additional tax on\nproperty in the subdistrict. The trustees shall expend the extra revenue solely on\nimproving fire protection facilities and services in the subdistrict and shall not\nexpend the extra revenue on facilities or services that are shared by the entire\ndistrict.\n(9) Fire subdistrict taxes shall be placed on the tax bill in a place separate fro m the bill\nof the fire district tax so that ratepayers can ascertain the amount of each tax and its\nrate.\n(10) The sheriff shall separately account to the fire district for the funds collected for\neach subdistrict within the fire district.\n(11) Fire distri cts shall maintain a separate accounting of all subdistrict funds, and if\nthere is more than one (1) subdistrict, a separate accounting for each subdistrict.","path":["KRS Chapter 75"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24434","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:35Z","sha256":"776bcc0af3b470a1c30a8ecf18f31048f655150f1c094218c68dd70eb618a4a5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-75.010","next":"us-ky/krs-75.020"},"notice":"GroundRules: Original legal text. Not legal advice."}