HB 18 — AN ACT relating to fire districts.

UNOFFICIAL COPY 20 RS BRHB 4518/GA AN ACT relating to fire districts.

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 Page 1 of 58 BR004500.100HB001810.100 - 45 - XXXX JacketedGA UNOFFICIAL COPY 20 RS BRHB 4518/GA contracts for fire protection for the districts as provided in KRS 75.050.

A fire protection district or volunteer fire department district shall waive any tax attributable to its provision of emergency ambulance service in any territory shared with an ambulance service district operating under KRS Chapter 108 unless both the board of the fire protection district or volunteer fire department district and the board of the ambulance service district agree, by resolution, otherwise.

For the provisions of this paragraph, and for subsection (6)(b) of KRSSection 75.015,2 of this Act, a fire protection district or a volunteer fire department district, or subdistrict, shall be deemed to be the primary service provider of emergency ambulance service within the district or subdistrict boundaries in the county containing the majority of the population served by the district or subdistrict unless the board of trustees, by resolution, notifies in writing the executive authorities of the local governments having any jurisdiction within the boundaries of the district or subdistrict that the fire protection district or a volunteer fire department district, or subdistrict, shall not be deemed to be the primary service provider of emergency ambulance service within the district or subdistrict boundaries in the county containing the majority of the population served by the district or subdistrict.

and Page 2 of 8 HB001810.100 - 45 - XXXX GA UNOFFICIAL COPY 20 RS HB 18/GA b.

Any subdistrict of a fire protection district or a volunteer fire department district as set out in KRSSection 75.0152 of this Act shall no longer be authorized to levy a tax in excess of the amount set out in subsection (6)(a) of KRSSection 75.015.2 of this Act.

If a fire protection district or a volunteer fire department district, or subdistrict, is the primary service provider of emergency ambulance service within the district or subdistrict boundaries in the county Page 2 of 5 BR004500.100 - 45 - XXXX Jacketed UNOFFICIAL COPY 20 RS BR 45 containing the majority of the population served by the district or subdistrict, any other emergency ambulance service provider providing emergency ambulance service within the boundaries of the district or subdistrict in the county containing the majority of the population within the boundaries of the district shall be deemed a secondary service provider of emergency ambulance service relative to the district or subdistrict.

4.

A city, county, urban-county government, consolidated local government, charter county government, or unified local government that has been deemed a secondary service provider of emergency ambulance service within the district or subdistrict boundaries in the county containing the majority of the population served by the fire protection district or a volunteer fire department district, or subdistrict, shall provide an offset from its property tax bill charged to a taxpayer within the district or subdistrict boundaries in the county containing the majority of the population in the district or subdistrict providing primary emergency ambulance services an amount equal to the actual tax charged that taxpayer pursuant to this paragraph that Page 3 of 5 BR004500.100 - 45 - XXXX Jacketed UNOFFICIAL COPY 20 RS BR 45 exceeds the amount allowed in subsection (1)(a) of this section or the amount in subsection (6)(a) of KRS 75.015.

In no instance shall the total amount of offsets credited to the taxpayer be an amount larger than the amount of taxes the taxpayer paid to the district or subdistrict that exceeds the amount allowed in subsection (1)(a) of this section and the amount in subsection (6)(a) of KRS 75.015.

Page 3 of 8 HB001810.100 - 45 - XXXX GA UNOFFICIAL COPY 20 RS HB 18/GA (b) Acquisition and maintenance of adequate firefighting equipment;

The county clerk shall Page 4 of 5 BR004500.100 - 45 - XXXX Jacketed UNOFFICIAL COPY 20 RS BR 45 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.

(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 Page 4 of 8 HB001810.100 - 45 - XXXX GA UNOFFICIAL COPY 20 RS HB 18/GA 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.

PageSection 52. of 5 BR004500.100 - 45 - XXXX Jacketed

KRS 75.015 is amended to read as follows:

(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 Page 5 of 8 HB001810.100 - 45 - XXXX GA UNOFFICIAL COPY 20 RS HB 18/GA 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.

Page 6 of 8 HB001810.100 - 45 - XXXX GA UNOFFICIAL COPY 20 RS HB 18/GA 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;