75.040 Power to operate fire department and emergency ambulance service --
826 words·~4 min read·
/ky/75-040A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Activities of district -- Levy, assessment, and collection of tax to defray
expenses -- Supplemental emergency medical services.
(a)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.
(2)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 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.
(3)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.
(4)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.
(5)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.
(6)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.