Kentucky Revised Statutes

KRS 67.327

Fire department membership charges and subscriber fees may be added to

property tax bills -- Collection and distribution.

(1) If a county fire department is authorized by law to collect membership charges or

subscriber fees for combatting fires or serving in other emergencies, the fiscal court

may adopt an ordinance to require those annual membership charges or subscriber

fees to be added to property tax bills. In any county where the fiscal court has

adopted such an ordinance, the county clerk shall add the annual membership

charges or subscriber fees to the tax bills of the affected property owners.

(2) The membership charges or subscriber fees shall be collected and distributed by the

sheriff to the appropriate fire departments in the same manner as the other taxes on

the bill and unpaid fees or charges shall bear the same penalty as general state and

county taxes. This shall be a lien on the property against which it is levied from the

time of the levy.

Effective: July 15, 2002

History: Created 2002 Ky. Acts ch. 163, sec. 2, effective July 15, 2002.

75.450 Fees for services

 -- Exemptions -- Response to all fires in jurisdiction

required -- Mission statement -- Inclusion of fees on property tax bills -- Collection and distribution.

(1) A fire department which collects membership charges or subscriber fees for

combatting fires or serving in other emergencies shall base its annual fee or charge

on the level of protection offered.

(2) A fire department that responds to a fire or other emergency on the property of a

nonmember or nonsubscriber may charge the following fees for services rendered:

(a) Up to five hundred dollars ($500) for single family residential units; utility

occupancies of two thousand (2,000) or fewer square feet; assembly and

business occupancies having a capacity which does not exceed one hundred

(100) persons; equipment; vehicles; and grass or woods fires; and

(b) Up to one thousand dollars ($1,000) for multifamily residential units;

assembly and business occupancies having a capacity exceeding one hundred

(100) persons; storage occupancies; utility occupancies of more than two

thousand (2,000) square feet; and all industrial, educational, or institutional

occupancies; and

(c) Up to five hundred dollars ($500) for responding to emergencies not covered

in paragraphs (a) and (b) of this subsection, including response to high hazard

occupancies as defined in KRS 198B.010. The department may be entitled to

recover necessary and reasonable costs in excess of the five hundred dollar

($500) limit based upon submission of a written itemized claim for the total

costs incurred. Disputes involving fees in excess of the five hundred dollar

($500) limit shall be submitted to arbitration by the commission.

(3) For the purposes of subsection (2)(a) and (b) of this section, the meaning of

assembly, business, industrial, educational, and institutional occupancies shall be as

defined in KRS 198B.010. The meaning of storage and utility occupancies shall be

as defined in the Kentucky Building Code, Sections 311.1 and 312.1 respectively,

promulgated pursuant to KRS 198B.050.