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<br><br> <br>Page 1 of 1 <br>65.660 Creation of single-county emergency services board -- Replacement of <br>existing fire, ambulance, and rescue squad boards -- Boundaries -- Taxing <br>powers -- Dissolution or alteration of boundaries. <br>(1) A fiscal court in a county with a county-wide fire protection district formed under <br>KRS Chapter 75 that has entered into an interlocal agreement to provide fire service <br>to the largest city in the county may, through the adoption of an ordinance in <br>accordance with KRS 67.075 and 67.077, merge the boards of the following special <br>districts that are wholly contained within the county: <br>(a) Ambulance districts created under KRS 108.080 to 108.180; <br>(b) Fire protection districts created under KRS 75.010 to 75.260; and <br>(c) Local rescue squad districts created under KRS Chapter 39F. <br>(2) Once the fiscal court has merged any of the boards listed in paragraphs (a) to (c) of <br>subsection (1) of this section, no additional special districts listed in paragraphs (a) <br>to (c) of subsection (1) of this section shall be permitted to be created whose board <br>of directors and taxing authority are not transferred to the emergency services board, <br>and no boundary of a district shall exceed the boundary of the county that the <br>emergency services district represents. <br>(3) An emergency services board's jurisdiction shall encompass the boundaries of the <br>special districts whose boards and taxing authority it is replacing. <br>(4) An emergency services board shall have the powers that constitute a taxing district <br>within the meaning of Section 157 of the Constitution of Kentucky. <br>(5) If an emergency services board chooses to levy the tax allowed in KRS 65.670, a <br>certified copy of the ordinance levying the tax shall be filed with the county clerk <br>who shall add the levy to the tax bills of the county. For taxing purposes, the <br>effective date of the tax levy shall be January 1 of the year following the <br>certification of the creation of the emergency services board. <br>(6) An emergency services board may be dissolved or the boundaries of the districts it <br>represents may be altered if the procedures under KRS 65.164 to 65.176 are <br>followed. If the emergency services board is dissolved, then the boards of the <br>special districts of which it assumed the board duties shall be reappointed according <br>to statute within thirty (30) days of the emergency services board's dissolution, and <br>the original taxing protocol applicable to the specific special district shall apply. <br>Each special district shall assume that portion of the debt attributable to its service. <br>Any unattributable debt shall be assumed by the fiscal court. <br>Effective: July 14, 2000 <br>History: Created 2000 Ky. Acts ch. 429, sec. 2, effective July 14, 2000. <br><br>