KRS § 39F.160 — KY Code / Title V / Chapter 39F / Section 39F.160
39F.160 Rescue squad taxing districts
Status: in_force

39F.160 Rescue squad taxing districts.

(1) A rescue squad taxing district may be created by the fiscal court pursuant to KRS

65.182 or 65.188.

(2) The ad valorem tax that may be imposed for the maintenance and operation of the

district shall not exceed ten cents ($0.10) for each one hundred dollars ($100) of the

assessed valuation of all property in the district.

(3) Upon the creation of a district, the district so established shall be a taxing district

within the meaning of Section 157 of the Constitution of Kentucky.

(4) The district ad valorem taxes shall be collected by the sheriff 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 for the district.

(5) The affairs of the district shall be controlled by a board of directors appointed by the

county judge/executive, the mayor of an urban-county, or the chief executive of

another local government with the approval of the legislative body of that

jurisdiction.

(a) If the district consists of one (1) county, three (3) directors shall be appointed;

(b) If the district consists of two (2) counties, the county judge/executive of the

county having the greater portion of the population of the district shall appoint

two (2) directors and the county judge/executive of the other county shall

appoint the third director;

(c) If the district consists of more than two (2) counties, the county

judge/executive of the county having the greatest portion of the population of

the district shall appoint two (2) directors and the county judge/executive of

the remaining counties comprising the district shall each appoint one (1)

director;

(d) The legislative body of each city that contains a population equal to or greater

than three thousand (3,000) based upon the most recent federal decennial

census shall appoint one (1) additional director. If there is not a city within the

district that contains a population equal to or greater than three thousand

(3,000), then the city with the greatest population based upon the most recent

federal decennial census shall appoint one (1) additional director.

(6) The board of directors shall be appointed within thirty (30) days after the

establishment of the district. Each board member shall reside within the county or

city for which appointed. Directors shall be appointed for terms of two (2) years

each, except that initially the appointing authority shall appoint a minority of the

board members for one (1) year terms. Subsequent terms shall all be for two (2)

years. Any vacancies shall be filled by the appointing authority for the unexpired

term.

(7) A majority of the membership of the board shall constitute a quorum.

(8) A member of the board of directors may be removed from office as provided by

KRS 65.007.

(9) The board of directors shall provide rescue service to inhabitants of the district and

may:

(a) Purchase vehicles and all other necessary equipment and employ trained

personnel who meet all federal and state requirements;

(b) Adopt rules and regulations necessary to effectively and efficiently provide

rescue service for the district. Rules and regulations shall be consistent with

the provisions of this chapter;

(c) Employ persons to administer the daily operations of the rescue service;

(d) Compensate employees of the district at a rate determined by the board;

(e) Apply for and receive available funds from the state and federal government

for the purpose of maintaining or improving the rescue service of the district;

and

(f) Acquire by bequest, gift, grant, or purchase any real or personal property

necessary to provide rescue service.

(10) A district shall be eligible for grants pursuant to KRS 39F.130 and workers'

compensation coverage pursuant to KRS 39F.170.

(11) Tax revenues of a rescue squad taxing district shall be used only for rescue services

as described in this chapter. Tax revenues of a rescue squad taxing district shall be

distributed among all rescue squads in the district in proportion to the percentage of

the district's population served by each squad.

(12) The board of directors shall comply with the provisions of KRS 65A.010 to

65A.090.