{"data":{"id":"us-ky/krs-75.040","jurisdiction":"us-ky","citation":"KRS 75.040","heading":"Power to operate fire department and emergency ambulance service --","body":"Activities of district -- Levy, assessment, and collection of tax to defray\nexpenses -- Supplemental emergency medical services.\n(1) (a) Upon the creation of a fire protection distri ct or a volunteer fire\ndepartment district as provided in KRS 75.010 to 75.031, the trustees of\na district are authorized to establish and operate a fire department and\nemergency ambulance service as provided in subsection (6) of this\nsection and to levy a  tax upon the property in the district. Property that\nmay be taxed includes property within cities in a fire protection district\nor a volunteer fire department district:\n1. As provided by KRS 75.022; or\n2. Within the metes and bounds of a city that does no t maintain a regular\nfire department as defined by KRS 95.010(3)(b).\nThe property taxed shall be subject to county tax, and the tax levied by the\ndistrict shall not exceed ten cents ($0.10) per one hundred dollars ($100) of\nvaluation as assessed for count y taxes, for the purpose of defraying the\nexpenses of the establishment, maintenance, and operation of the fire\ndepartment or to make contracts for fire protection for the districts as provided\nin KRS 75.050. The rate set in this subsection shall apply, notwithstanding the\nprovisions of KRS 132.023.\n(b) A fire protection district or a volunteer fire department district that establishes\nand operates an emergency ambulance service and is the primary service\nprovider in the district may levy a tax upon the pro perty in the district not to\nexceed twenty cents ($0.20) per one hundred dollars ($100) of valuation as\nassessed for county taxes, for the purpose of defraying the expenses of the\nestablishment, maintenance, and operation of the fire department and\nemergency ambulance service or to make contracts for fire protection for the\ndistricts as provided in KRS 75.050. The rate set in this subsection shall\napply, notwithstanding the provisions of KRS 132.023.\n(2) The establishment, maintenance, and operation of a fi re protection district or\nvolunteer fire department district shall include, but not be limited to, the following\nactivities:\n(a) Acquisition and maintenance of adequate fire protection facilities;\n(b) Acquisition and maintenance of adequate firefighting equipment;\n(c) Recruitment, training, and supervision of firefighters;\n(d) Control and extinguishment of fires;\n(e) Prevention of fires;\n(f) Conducting fire safety activities;\n(g) Payment of compensation to firefighters and providing the necessary support\nand supervisory personnel;\n(h) Payment for reasonable benefits or a nominal fee to volunteer firefighters\nwhen benefits and fees do not constitute wages or salaries under KRS Chapt er\n337 and are not taxable as income to the volunteer firefighters under Kentucky\nor federal income tax laws; and\n(i) The use of fire protection district equipment for activities which are for a\npublic purpose and which do not materially diminish the value  of the\nequipment.\n(3) The property valuation administrator of the county or counties involved, with the\ncooperation of the board of trustees, shall note on the tax rolls the taxpayers and\nvaluation of the property subject to such assessment. The county cl erk shall\ncompute the tax on the regular state and county tax bills in such manner as may be\ndirected by regulation of the Department of Revenue.\n(4) Such taxes shall be subject to the same delinquency date, discounts, penalties, and\ninterest as are applied to the collection of ad valorem taxes and shall be collected by\nthe sheriff of the county or counties involved and accounted for to the treasurer of\nthe district. The sheriff shall be entitled to a fee of one percent (1%) of the amount\ncollected by him.\n(5) Nothing contained in this subsection shall be construed to prevent the trustees of a\nfire protection district located in a city or county which provides emergency\nambulance service from using funds derived from taxes for the purpose of providing\nsupplemental emergency medical services so long as the mayor of the city or the\ncounty judge/executive of the county, as appropriate, certifies to the trustees in\nwriting that supplemental emergency medical services are reasonably required in\nthe public interest . For the purposes of this subsection, \"supplemental emergency\nmedical services\" may include EMT, EMT -D, and paramedic services rendered at\nthe scene of an emergent accident or illness until an emergency ambulance can\narrive at the scene.\n(6) The trustees of those fire protection districts or volunteer fire department districts\nwhose districts or portions thereof do not receive emergency ambulance services\nfrom an emergency ambulance service district or, whose districts are not being\nserved by an emergency ambulance service operated or contracted by a city or\ncounty government, may develop, maintain, and operate or contract for an\nemergency ambulance service as part of any fire department created pursuant to this\nchapter. No taxes levied pursuant to subsecti on (1) of this section shall be used to\ndevelop, maintain, operate, or contract for an emergency ambulance service until\nthe tax year following the year the trustees of the district authorize the establishment\nof the emergency ambulance service.","path":["KRS Chapter 75"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41861","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:35Z","sha256":"970f9c64b785f363927cc503b0675b2303698065a65fe3bcfa839b941a665681","source_id":"us-ky","stale":false,"prev":"us-ky/krs-75.031","next":"us-ky/krs-75.042"},"notice":"GroundRules: Original legal text. Not legal advice."}