2021 Kentucky Revised Statutes Chapter 75A - Consolidated emergency services districts 75A.050 Trustees' power to provide fire services, emergency medical services, or rescue services -- Levy, assessment, and collection of tax to defray expenses -- Sheriff's collection fee.
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75A.050 Trustees' power to provide fire services, emergency medical services, or
rescue services -- Levy, assessment, and collection of tax to defray expenses -Sheriff's collection fee
(1)
(a)
(b)
(c)
(d)
Upon the creation of a district, the trustees of a district are authorized to
provide fire services, emergency medical services subject to KRS Chapter
311A, or rescue services pursuant to KRS Chapter 39F, as provided in
paragraph (c) of this subsection, and to levy a tax upon the property in the
district.
The property taxed shall be subject to county tax, and the tax levied by the
board upon creation of the district shall be approved by the county fiscal court,
consolidated local government, charter county government, or unified local
government having jurisdiction over the district at the time of passage of the
ordinance creating the district. The tax 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 for the provision of fire services or rescue
services. The rate set in this subsection shall apply, notwithstanding the
provisions of KRS 132.023.
The 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. The tax to be levied shall be proposed by the board, shall be
approved by the county fiscal court, consolidated local government, charter
county government, or unified local government having jurisdiction over the
district and the tax shall not 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 provision of fire services, emergency medical
services, or rescue 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 KRS 132.023.
1.
Any increase of the total tax levy beyond the rate initially approved by
the board and authorized by the county fiscal court, consolidated local
government, charter county government, or unified local government
shall be subject to KRS 132.023. Any increase in excess of the annual
compensating rate for the consolidated emergency services district shall
require the approval of the county fiscal court, consolidated local
government, charter county government, or unified local government
having jurisdiction over the district. If at any time an election resulting
from a recall petition pursuant to KRS 132.017 is required, the question
shall be presented to all voters in every precinct for which any part of the
precinct is served by the district subject to the recall petition.
2.
If two (2) or more established consolidated emergency services merge to
create a new consolidated emergency services district, as authorized in
this chapter, the initial tax to be levied, as proposed by the board, shall
be approved by the county fiscal court, consolidated local government,
charter county government, or unified local government having
(2)
(3)
jurisdiction over the district, and the initial tax levied shall not exceed
the highest tax rate currently levied by one (1) of the merging districts.
Any increase to the initial tax rate shall be subject to KRS 132.023. Any
increase in excess of the annual compensating rate for the consolidated
emergency services district shall require the approval of the county fiscal
court, consolidated local government, charter county government, or
unified local government having jurisdiction over the district. If at any
time an election resulting from a recall petition pursuant to KRS
132.017 is required, the question shall be presented to all voters in every
precinct for which any part of the district serves.
The property valuation administrator of the county in which the district is created,
with the cooperation of the board, 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.
These 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 involved and accounted for to the treasurer of the district.
The sheriff shall be entitled to a fee of the amount collected by him. The fiscal court
shall, in the ordinance set forth in subsection (2) of this section and in consultation
with the sheriff and the consolidated emergency services district, set a collection fee
for the sheriff in an amount not to exceed four and one-fourth percent (4.25%).
Effective: June 29, 2021
History: Created 2021 Ky. Acts ch. 116, sec. 5, effective June 29, 2021.
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