2013 Kentucky Revised Statutes CHAPTER 75 - FIRE PROTECTION DISTRICTS 75.040 Power to operate fire department and emergency ambulance service -- Activities of district -- Levy, assessment, and collection of tax to defray expenses -- Supplemental emergency medical services.
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75.040 Power to operate fire department and emergency ambulance service -Activities of district -- Levy, assessment, and collection of tax to defray
expenses -- Supplemental emergency medical services.
(1) (a)
(2)
Upon the creation of a fire protection district or a volunteer fire
department district as provided in KRS 75.010 to 75.031, the
trustees of a district are authorized to establish and operate a fire
department and emergency ambulance service as provided in
subsection (6) of this section and to levy a tax upon the property in
the district. Property that may be taxed includes property within
cities in a fire protection district or a volunteer fire department
district:
1.
As provided by KRS 75.022; or
2.
Within the metes and bounds of a city that does not maintain a
regular fire department as defined by KRS 95.010(3)(b).
The property taxed shall be subject to county tax, and the tax levied by
the district shall not exceed ten cents ($0.10) per one hundred dollars
($100) of valuation as assessed for county taxes, for the purpose of
defraying the expenses of the establishment, maintenance, and operation
of the fire department or to make contracts for fire protection for the
districts as provided in KRS 75.050. The rate set in this subsection shall
apply, notwithstanding the provisions of KRS 132.023.
(b) A fire protection district or a volunteer fire department district that
establishes and operates an emergency ambulance service and is the
primary service provider in the district may levy a tax upon the property in
the district not to exceed twenty cents ($0.20) per one hundred dollars
($100) of valuation as assessed for county taxes, for the purpose of
defraying the expenses of the establishment, maintenance, and operation
of the fire department and emergency ambulance service or to make
contracts for fire protection for the districts as provided in KRS 75.050.
The rate set in this subsection shall apply, notwithstanding the provisions
of KRS 132.023.
The establishment, maintenance, and operation of a fire protection district or
volunteer fire department district shall include, but not be limited to, the
following activities:
(a) Acquisition and maintenance of adequate fire protection facilities;
(b) Acquisition and maintenance of adequate firefighting equipment;
(c) Recruitment, training, and supervision of firefighters;
(d) Control and extinguishment of fires;
(e) Prevention of fires;
(f) Conducting fire safety activities;
(g) Payment of compensation to firefighters and providing the necessary
support and supervisory personnel;
(h) Payment for reasonable benefits or a nominal fee to volunteer firefighters
when benefits and fees do not constitute wages or salaries under KRS
Chapter 337 and are not taxable as income to the volunteer firefighters
(3)
(4)
(5)
(6)
under Kentucky or federal income tax laws; and
(i) The use of fire protection district equipment for activities which are for a
public purpose and which do not materially diminish the value of the
equipment.
The property valuation administrator of the county or counties involved, with
the cooperation of the board of trustees, shall note on the tax rolls the
taxpayers and valuation of the property subject to such assessment. The
county clerk shall compute the tax on the regular state and county tax bills in
such manner as may be directed by regulation of the Department of Revenue.
Such taxes shall be subject to the same delinquency date, discounts,
penalties, and interest as are applied to the collection of ad valorem taxes and
shall be collected by the sheriff of the county or counties involved and
accounted for to the treasurer of the district. The sheriff shall be entitled to a
fee of one percent (1%) of the amount collected by him.
Nothing contained in this subsection shall be construed to prevent the trustees
of a fire protection district located in a city or county which provides emergency
ambulance service from using funds derived from taxes for the purpose of
providing supplemental emergency medical services so long as the mayor of
the city or the county judge/executive of the county, as appropriate, certifies to
the trustees in writing that supplemental emergency medical services are
reasonably required in the public interest. For the purposes of this subsection,
"supplemental emergency medical services" may include EMT, EMT-D, and
paramedic services rendered at the scene of an emergent accident or illness
until an emergency ambulance can arrive at the scene.
The trustees of those fire protection districts or volunteer fire department
districts whose districts or portions thereof do not receive emergency
ambulance services from an emergency ambulance service district or, whose
districts are not being served by an emergency ambulance service operated or
contracted by a city or county government, may develop, maintain, and operate
or contract for an emergency ambulance service as part of any fire department
created pursuant to this chapter. No taxes levied pursuant to subsection (1) of
this section shall be used to develop, maintain, operate, or contract for an
emergency ambulance service until the tax year following the year the trustees
of the district authorize the establishment of the emergency ambulance service.
Effective:June 25, 2013
History: Amended 2013 Ky. Acts ch. 27, sec. 4, effective June 25, 2013. -Amended 2005 Ky. Acts ch. 85, sec. 98, effective June 20, 2005. -- Amended
2004 Ky. Acts ch. 151, sec. 1, effective July 13, 2004. -- Amended 1996 Ky.
Acts ch. 127, sec. 3, effective July 15, 1996. -- Amended 1986 Ky. Acts ch. 195,
sec. 1, effective July 15, 1986. -- Amended 1978 Ky. Acts ch. 384, sec. 21,
effective June 17, 1978. -- Amended 1972 Ky. Acts ch. 127, sec. 1. -- Amended
1964 Ky. Acts ch. 184, sec. 4. -- Amended 1956 Ky. Acts ch. 207, sec. 20. -Amended 1954 Ky. Acts ch. 212, sec. 1. -- Created 1944 Ky. Acts ch. 133,
sec. 4.
Legislative Research Commission Note (7/15/96). The prior reference to
"subsection (4) of this section" in subsection (1) of this statute has been
changed to "subsection (6) of this section" to reflect the renumbering of that prior
subsection in 1996 Ky. Acts ch. 127, sec. 3. It also appears from context that the
phrase "contained in this subsection" at the beginning of subsection (5) of this
statute should read "contained in this section."
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