KRS § 75.015 — KY Code / Title IX / Chapter 75 / Section 75.015
75.015 Formation of fire protection subdistrict -- Tax levy -- Expenditure of tax revenues -- Separation of subdistrict amounts in tax billing and in accounting
Status: in_force

75.015 Formation of fire protection subdistrict -- Tax levy -- Expenditure of tax

revenues -- Separation of subdistrict amounts in tax billing and in accounting.

(1) 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.

(2) 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.

(3) 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."

(4) 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.

(5) 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.