2011 Kentucky Revised Statutes CHAPTER 65 GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS 65.670 Levy of ad valorem tax -- License fee -- Purpose.
KY Rev Stat § 65.670 (1996 through Reg Sess) What's This?
65.670 Levy of ad valorem tax -- License fee -- Purpose.
(1)
(2)
(3)
(a)
In order to ensure the delivery of adequate services to the community or
communities, the emergency services board may levy an ad valorem tax not to
exceed ten cents (<!-- CONTENT FOR THE PAGE -->.10) per one hundred dollars (0) of the assessed
valuation of all property in the district. The emergency services board may
levy this ad valorem tax on the property of each taxpayer served by each
district whose board is merged into the emergency services board. The
emergency services board ad valorem tax shall be collected by the sheriff of
each member county in the same manner as county ad valorem taxes. The
sheriff shall be entitled to a fee of four percent (4%) of the amount of the tax
collected; and
(b) The emergency services board may, in addition to the ad valorem tax in
paragraph (a) of this subsection, charge fees necessary to further defray the
costs of its operation.
Tax and license fee revenues derived from this section shall be used only for the
services described in KRS 65.660 or 65.662.
The assets and liabilities of the special districts under the jurisdiction of the
emergency services board shall be maintained separately, but shall be managed by
the emergency services board.
Effective: July 13, 2004
History: Amended 2004 Ky. Acts ch. 152, sec. 1, effective July 13, 2004. -- Created
2000 Ky. Acts ch. 429, sec. 7, effective July 14, 2000.
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