Kentucky Revised Statutes Title XXIII. Private Corporations and Associations § 273.401.Fire department membership charges and subscriber fees may be added to property tax bills; collection and distribution; collection fee for sheriff

(1) If a fire department created under the provisions of this chapter is authorized by law to collect membership charges or subscriber fees for combating 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. The legislative body of the city or county where the fire department is located shall, in consultation with the sheriff and the fire department, set a collection fee for the sheriff to retain an amount not to exceed four and one-fourth percent (4.25%) of the membership charges or subscriber fees collected.

(3) Notwithstanding subsections (1) and (2) of this section, annual membership charges and subscriber fees shall not be added to the property tax bills of property owners within a territory that lies within the corporate limits of a city or that lies within a fire protection district or volunteer fire protection district established pursuant to KRS 75.010 to 75.080 without the written approval of the governing body of the city or the district.