(A) For the purposes of this chapter, a 911 SERVICE FEE shall be defined as an annual fee of $75 imposed upon each occupied individual residential unit and each occupied individual commercial unit located upon each parcel of real property located within the county, as determined from the records of the Property Valuation Administrator’s office. A RESIDENTIAL UNIT shall be defined as a principal residential space occupied or designed for occupancy for residential purposes. A COMMERCIAL UNIT shall be defined as a principal nonresidential building space of any size occupied or designed for occupancy by an individual nonresidential business or public or private enterprise. A unit occupied as of July 1 shall be deemed occupied. A unit not occupied as of July 1 shall be deemed not occupied and shall not be subject to the 911 service fee.
(B) The 911 service fees collected shall be used for the delivery of enhanced 911 emergency telephone service, as provided for by KRS 65.760.
(C) The 911 service fee shall be placed upon the county ad valorem property tax bills prepared by the County Clerk, pursuant to KRS 133.220(2) for the fiscal year beginning July 1, 2018, and continuing every year thereafter.
(D) The Fiscal Court shall appoint an appeals board to consider and resolve any claims of incorrect determination of occupied individual residential units or occupied individual commercial units.
(E) All 911 service fees shall be collected by the County Sheriff and transferred to the County Public Safety Communication Center (PSGC) on a timely basis, as determined by the Judge/Executive pursuant to executive order. The County Clerk and Sheriff shall be entitled to a reasonable fee to defray the actual costs of collection, preparation and disbursement of 911 service fees.
(Ord. 2017-05, passed 4-18-17; Am. Ord. 2019-18, passed 7-23-19)