Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 65.670.Levy of ad valorem tax; license fee; purpose

(1) (a) In order to ensure the delivery of adequate services to the community or communities, the emergency services board may levy an ad valorem tax not to exceed ten cents ($0.10) per one hundred dollars ($100) of the assessed valuation of all property in the district. The emergency services board may levy this ad valorem tax on the property of each taxpayer served by each district whose board is merged into the emergency services board. The emergency services board ad valorem tax shall be collected by the sheriff of each member county 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; and

(b) The emergency services board may, in addition to the ad valorem tax in paragraph (a) of this subsection, charge fees necessary to further defray the costs of its operation.