{"data":{"id":"us-ky/krs-95.018","jurisdiction":"us-ky","citation":"KRS 95.018","heading":"Fire department membership charges and subscriber fees may be added to","body":"property tax bills -- Collection and distribution.\n(1) If a city fire department is authorized by law to collect membership charges or\nsubscriber fees for combatting fires or serving in other emergencies, the city\nlegislative body may adopt an ordinance to  require those annual membership\ncharges or subscriber fees to be added to property tax bills. In any city where the\nlegislative body has adopted such an ordinance, the county clerk shall add the\nannual membership charges or subscriber fees to the tax bill s of the affected\nproperty 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 the other taxes on\nthe bill and unpaid fees or charges shall bear t he 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 95"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25942","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:54Z","sha256":"d8e5d898794b81b2b98f4418cd9023b36aa14017ba89b6ccbb81e702a1805708","source_id":"us-ky","stale":false,"prev":"us-ky/krs-95.017","next":"us-ky/krs-95.019"},"notice":"GroundRules: Original legal text. Not legal advice."}