Property owned by the Commonwealth of Kentucky and the federal government
shall be exempt from charges. (5) If more than one (1) department responds to a fire or other emergency, the fee shall
be paid only to the department which is authorized to protect the property pursuant
to KRS 75.440(2)(a).
(6) A fire department shall respond within its jurisdiction to all fires and to other
emergencies for which it is responsible as set forth in its mission statement
. A copy
of each fire department mission statement shall be filed with the commission. A
new department shall file its statement when it is incorporated. A department in
existence on July 15, 1994, shall file its mission statement by July 1, 1995. A copy
of the mission statement shall be posted in a conspicuous location in each station of
the department, and shall be filed with the county clerk of each county in which the
department has jurisdiction pursuant to KRS 75.440(2)(a). The mission statement
shall remain in effect until amended, and filed and posted by the fire department in
the locations as required by this subsection.
(7) If a fire department collects membership charges or subscriber fees, the fiscal court

may adopt an ordinance to require the 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 in a place

separate from the bill of the fire district tax or fire subdistrict tax so that ratepayers

can ascertain the amount of the membership charges or subscriber fees apart from

the fire district tax.

(8) 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: Amended 2002 Ky. Acts ch. 163, sec. 1, effective July 15, 2002. -- Created
1994 Ky. Acts ch. 43, sec. 6, effective July 15, 1994.
273.401
Fire department membership charges and subscriber fees may be added to

property tax bills -- Collection and distribution.

(1) If a fire department created under the provisions of this chapter is authorized by law

to collect membership charges or subscriber fees for combatting fires or serving in

other emergencies, the legislative body of the city or county where the fire

department is located may require those annual membership charges or subscriber

fees to be added to property tax bills.
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. 4, effective July 15, 2002.

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