2013 Kentucky Revised Statutes CHAPTER 75 - FIRE PROTECTION DISTRICTS 75.015 Formation of fire protection subdistrict -- Tax levy -- Expenditure of tax revenues -- Separation of subdistrict amounts in tax billing and in accounting.
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75.015 Formation of fire protection subdistrict -- Tax levy -- Expenditure of
tax revenues -- Separation of subdistrict amounts in tax billing and in
accounting.
(1)
(2)
(3)
(4)
(5)
A fire protection subdistrict may be formed according to the provisions of this
section. A fire protection subdistrict shall:
(a) Be located within the territorial limits of a fire protection district or
volunteer fire department district;
(b) Have a continuous boundary; and
(c) Be managed by the board of trustees of the district, which shall:
1.
Impose an ad valorem tax on property in the subdistrict in addition
to the ad valorem tax the board imposes on property in the district
as a whole; and
2.
Expend the revenue from that additional tax on improved fire
protection facilities and services for the subdistrict.
Persons desiring to form a fire protection subdistrict shall present a petition to
the fiscal court clerk and to each member of the fiscal court. The petition shall
be accompanied by a map and a metes and bounds description or other
description which specifically identifies the boundaries of the proposed
subdistrict. The petition shall be signed by more than sixty percent (60%) of the
persons who both:
(a) Live within the proposed subdistrict; and
(b) Own property that is located within the proposed subdistrict and is subject
to taxation by the district under KRS 75.040.
The petition shall contain the name and address of each petitioner and the
address of each petitioner's property that is located within the proposed
subdistrict. It shall be in substantially the following form: "The following owners
of property located within (insert the name of the fire protection district or
volunteer fire department district) hereby petition the fiscal court to form a fire
protection subdistrict located at (insert a brief description of the location of the
proposed subdistrict). The board of trustees of (insert the name of the fire
protection district or volunteer fire department district) shall have the authority
to impose a special ad valorem tax of (insert amount, not to exceed the
maximum allowed under subsection (6) of this section) on each one hundred
dollars ($100) worth of property assessed for local taxation in the subdistrict, in
order to provide enhanced fire protection for the subdistrict. This tax shall be in
addition to the ad valorem tax imposed by the trustees on the district as a
whole."
Upon receipt of the petition, the fiscal court shall hold a hearing and provide
notification in the manner required for creation of a taxing district under KRS
65.182(2) to (5). Following the hearing, the fiscal court shall set forth its written
findings of fact and shall approve or disapprove the formation of the subdistrict.
The creation of the subdistrict shall be of legal effect only upon the adoption of
an ordinance in accordance with the provisions of KRS 67.075 to 67.077. A
certified copy of the ordinance creating the subdistrict shall be filed with the
county clerk.
Upon the creation of a fire protection subdistrict, the trustees shall levy a tax,
not to exceed the amount stated in the petition, on the property in the
subdistrict, for the purpose of improving fire protection facilities and services in
the subdistrict.
(6) The tax levied under this section, combined with the tax for fire and emergency
services levied on the entire district under KRS 75.040, shall not exceed:
(a) Ten cents ($0.10) per one hundred dollars ($100) of valuation as
assessed for county taxes if neither the fire district nor the fire subdistrict
operates an emergency ambulance service under KRS 75.040; or
(b) Twenty cents ($0.20) per one hundred dollars ($100) of valuation as
assessed for county taxes if either the fire district or fire subdistrict
operates an emergency ambulance service under KRS 75.040.
At no time shall the trustees increase either of these taxes so that the
combined total exceeds this limit.
(7) The county clerk shall add the levy to the tax bills of the affected property
owners. For taxing purposes, the effective date of the tax levy shall be January
1 of the year following the certification and creation of the subdistrict. The tax
shall be administered in the same manner as the tax on the entire district under
KRS 75.040(2) and (3).
(8) The board of trustees shall not reduce the tax rate imposed on property in the
district as a whole as a result of receiving extra revenue from the additional tax
on property in the subdistrict. The trustees shall expend the extra revenue
solely on improving fire protection facilities and services in the subdistrict and
shall not expend the extra revenue on facilities or services that are shared by
the entire district.
(9) Fire subdistrict taxes shall be placed on the tax bill in a place separate from the
bill of the fire district tax so that ratepayers can ascertain the amount of each
tax and its rate.
(10) The sheriff shall separately account to the fire district for the funds collected for
each subdistrict within the fire district.
(11) Fire districts shall maintain a separate accounting of all subdistrict funds, and if
there is more than one (1) subdistrict, a separate accounting for each
subdistrict.
Effective:July 13, 2004
History: Amended 2004 Ky. Acts ch. 151, sec. 2, effective July 13, 2004. -Amended 1996 Ky. Acts ch. 90, sec. 1, effective July 15, 1996. -- Created 1994
Ky. Acts ch. 414, sec. 1, effective July 15, 1994.
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