{"data":{"id":"us-ky/krs-75a.050","jurisdiction":"us-ky","citation":"KRS 75A.050","heading":"Trustees' power to provide fire services, emergency medical services, or","body":"rescue services -- Levy, assessment, and collection of tax to defray expenses --\nSheriff's collection fee\n(1) (a) Upon the creation of a district, the trustees of a dist rict are authorized to\nprovide fire services, emergency medical services subject to KRS Chapter\n311A, or rescue services pursuant to KRS Chapter 39F, as provided in\nparagraph (c) of this subsection, and to levy a tax upon the property in the\ndistrict.\n(b) The property taxed shall be subject to county tax, and the tax levied by the\nboard upon creation of the district shall be approved by the county fiscal court,\nconsolidated local government, charter county government, or unified local\ngovernment having juri sdiction over the district at the time of passage of the\nordinance creating the district. The tax shall not exceed ten cents ($0.10) per\none hundred dollars ($100) of valuation as assessed for county taxes, for the\npurpose of defraying the expenses for the  provision of fire services or rescue\nservices. The rate set in this subsection shall apply, notwithstanding the\nprovisions of KRS 132.023.\n(c) The district that establishes and operates an emergency ambulance service and\nis the primary service provider in the district may levy a tax upon the property\nin the district. The tax to be levied shall be proposed by the board, shall be\napproved by the county fiscal court, consolidated local government, charter\ncounty government, or unified local government having jurisdiction over the\ndistrict and the tax shall not exceed twenty cents ($0.20) per one hundred\ndollars ($100) of valuation as assessed for county taxes, for the purpose of\ndefraying the expenses of the provision of fire services, emergency medical\nservices, or rescue 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 KRS 132.023.\n(d) 1. Any increase of the total tax levy beyond the rate initially appro ved by\nthe board and authorized by the county fiscal court, consolidated local\ngovernment, charter county government, or unified local government\nshall be subject to KRS 132.023. Any increase in excess of the annual\ncompensating rate for the consolidated e mergency services district shall\nrequire the approval of the county fiscal court, consolidated local\ngovernment, charter county government, or unified local government\nhaving jurisdiction over the district. If at any time an election resulting\nfrom a recall petition pursuant to KRS 132.017 is required, the question\nshall be presented to all voters in every precinct for which any part of the\nprecinct is served by the district subject to the recall petition.\n2. If two (2) or more established consolidated emergency services merge to\ncreate a new consolidated emergency services district, as authorized in\nthis chapter, the initial tax to be levied, as proposed by the board, shall\nbe approved by the county fiscal court, consolidated local government,\ncharter count y government, or unified local government having\njurisdiction over the district, and the initial tax levied shall not exceed\nthe highest tax rate currently levied by one (1) of the merging districts.\nAny increase to the initial tax rate shall be subject to  KRS 132.023. Any\nincrease in excess of the annual compensating rate for the consolidated\nemergency services district shall require the approval of the county fiscal\ncourt, consolidated local government, charter county government, or\nunified local governme nt having jurisdiction over the district. If at any\ntime an election resulting from a recall petition pursuant to KRS\n132.017 is required, the question shall be presented to all voters in every\nprecinct for which any part of the district serves.\n(2) The property valuation administrator of the county in which the district is created,\nwith the cooperation of the board, shall note on the tax rolls the taxpayers and\nvaluation of the property subject to such assessment. The county clerk 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(3) These 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 involved and accounted for to the treasurer of the district.\nThe sheriff shall be entitled to a fee of the amount collected by him. The fiscal court\nshall, in the ordinance set forth in subsec tion (2) of this section and in consultation\nwith the sheriff and the consolidated emergency services district, set a collection fee\nfor the sheriff in an amount not to exceed four and one-fourth percent (4.25%).","path":["KRS Chapter 75A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51254","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:35Z","sha256":"5a3f91283924281c06551bfe75770231ed6398efd8f53a2cc8c1cb1f55750274","source_id":"us-ky","stale":false,"prev":"us-ky/krs-75a.040","next":"us-ky/krs-75a.060"},"notice":"GroundRules: Original legal text. Not legal advice."}