(A) For the purposes of this chapter, a 911 SERVICE FEE shall be defined as an annual fee imposed upon each parcel of real property located within the County of Kenton, as determined from the records of the Kenton County Property Valuation Administrator’s Office. The fee shall be used for the delivery of enhanced 911 emergency telephone service, as provided for by KRS 65.760, and the associated maintenance of systems and devices, including but not limited to, operating costs of the Kenton County Communication Center (Dispatch Center), E911 equipment, including expenditures to train communications personnel and to inform the public of the availability and proper use of 911 service. For purposes of this chapter, the following definitions shall also apply.
(1) A LOW-DENSITY RESIDENTIAL PARCEL shall be defined as any parcel of real property upon which lies a structure (or structures) containing at least one, but not more than three, units of residential space or any parcel which is used for agricultural purposes as defined by KRS 100.111(2)(a).
(2) A MEDIUM-DENSITY RESIDENTIAL PARCEL shall be defined as any parcel of real property upon which lies a structure (or structures) containing at least four, but not more than 39, units of residential space.
(3) A HIGH-DENSITY RESIDENTIAL PARCEL shall be defined as any parcel of real property upon which lies a structure (or structures) containing 40 or more units of residential space.
(4) A UNIT OF RESIDENTIAL SPACE shall be defined as a structure, or portion(s) therof, designed or otherwise configured to provide self-contained housing facilities for one person or one family. However, this shall not include hotels, motels, nursing homes, long-term-care facilities, tourist cabins, college or university dormitories, or military barracks.
(5) (a) A COMMERCIAL NON-RETAIL PARCEL shall be defined as any parcel used by the owner, occupant, lessee, or other possessor of the property for any business, governmental, educational, public, semi-public, or community purpose that involves:
1. The production, manufacture, or distribution of goods on-site to be sold to retailers or other non-retail entities; or
2. The provision of services to be rendered off-site; or
3. The delivery of governmental services to the public, excepting therefrom parcels defined in division (A)(12).
(b) These parcels may include, but are not limited to, meat-processing facilities, manufacturing buildings and plants, office buildings, oil- and gas-storage facilities, public utilities, railroad facilities, elementary schools, middle schools, high schools, colleges and universities, trade schools, trucking terminals, libraries, parks, and warehouses.
(6) (a) A SUPER RETAIL COMMERCIAL PARCEL shall be defined as any parcel used by any owner, occupant, lessee, or possessor of any portion of the property for the purposes of engaging in any business, public, semi-public or community purpose which involves:
1. The sale, lease or rental of goods or services to the public; and
2. The parcel contains a structure, or structure(s) totaling 25,000 square feet or more of gross commercial space.
(b) These parcels may include, but are not limited to, nursing homes, daycare centers, cemeteries, office buildings, hospitals, medical offices, organizational meeting halls, swim clubs, golf courses, marinas, museums, car dealerships, bowling alleys, shopping centers, restaurants, hotels, grocery stores, pet kennels, gas stations, banks, veterinary clinics, department stores and self- storage facilities.
(7) (a) A LARGE RETAIL COMMERCIAL PARCEL shall be defined as any parcel used by any owner, occupant, lessee, or possessor of any portion of the property for the purposes of engaging in any business, public, semi-public, or community purpose that:
1. Involves the sale, lease, or rental of goods or services to the public; and
2. The parcel contains a structure or structure(s) totaling at least 7,500 square feet but less than 25,000 square feet of gross commercial space.
(b) These parcels may include, but are not limited to, nursing homes, daycare centers, cemeteries, office buildings, hospitals, medical offices, organizational meeting halls, swim clubs, golf courses, marinas, museums, car dealerships, bowling alleys, shopping centers, restaurants, hotels, grocery stores, pet kennels, gas stations, banks, veterinary clinics, department stores, and self-storage facilities.
(8) (a) A MEDIUM RETAIL COMMERCIAL parcel shall be defined as any parcel used by any owner, occupant, lessee, or possessor of ay portion of the property for the purposes of engaging in any business, public, semi-public or community purpose that:
1. Involves the sale, lease or rental of goods or services to the public; and
2. The parcel contains a structure or structure(s) totaling at least 2,500 square feet but less than 7,500 square feet of gross commercial space.
(b) These parcels may include, but are not limited to, nursing homes, daycare centers, cemeteries, office buildings, hospitals, medical offices, organizational meeting halls, swim club, golf courses, marinas, museums, car dealerships, bowling alleys, shopping centers, restaurants, hotels, grocery stores, pet kennels, gas stations, banks, veterinary clinics, department stores and self- storage facilities.
(9) (a) A SMALL COMMERCIAL RETAIL PARCEL shall be defined as any parcel used by any owner, occupant, lessee, or possessor of any portion of the property for the purposes of engaging in any business, public, semi-public, or community activity that:
1. Involves the sale, lease, or rental of goods or services to the public; and
2. The parcel contains a structure or structure(s) totaling at least 1,000 square feet but less than 2,500 square feet of gross commercial space.
(b) These parcels may include, but are not limited to, nursing homes, daycare centers, cemeteries, office buildings, commercial parking lots/garages, hospitals, medical offices, organizational meeting halls, swim clubs, golf courses, marinas, museums, car dealerships, bowling alleys, shopping centers, restaurants, hotels, grocery stores, pet kennels, gas stations, banks, veterinary clinics, department stores, and self-storage facilities.
(10) (a) A TINY RETAIL COMMERCIAL PARCEL shall be defined as any parcel used by any owner, occupant, lessee or possessor of any portion of the property for the purposes of engaging in any business, public, semi-public or community activity that:
1. Involves the sale, lease or rental of goods or services to the public; and
2. The parcel contains a structure or structure(s) totaling less than 1,000 square feet of gross commercial space.
(b) These parcels may include, but are not limited to, nursing homes, daycare centers, cemeteries, office buildings, commercial parking lots/garages, hospitals, medical offices, organizational meeting halls, swim clubs, golf courses, marinas, museums, car dealerships, bowling alleys, shopping centers, restaurants, hotels, grocery stores, pet kennels, gas stations, banks, veterinary clinics, department stores and self-storage facilities.
(c) Notwithstanding any other provision herein, a TINY RETAIL COMMERCIAL PARCEL shall also include any parcel upon which is constructed a parking lot, garage, or other area designed for the parking of motor vehicles as defined by KRS 186.010(4) whereby the owner, occupant, lessee or possessor of any portion of the parcel leases, rents, licenses, bails or otherwise allows the parking or storage of motor vehicles thereon in exchange for consideration, except those which are leased, rented or licensed in conjunction with a unit of residential space as defined herein.
(11) In the event a parcel is of mixed commercial non-retail, commercial retail of any classification, and/or residential use, the parcel shall be assessed at the highest applicable assessment rate, but shall not be assessed a second fee for the other use(s) of the parcel.
(12) Any other section herein notwithstanding, a PUBLIC USE PARCEL shall be defined as any parcel owned or leased by:
(a) Any city or county government for the purposes of conducting the regular business of its governing body, its police department, or its fire department.
(b) A Fire District so long as the parcel is used by the District to deliver fire protection services pursuant to KRS Ch. 75.
(c) Any institution of religion, religious group, or religious congregation for which the parcel’s primary purpose is serving as a house of worship.
(B) The 911 service fee shall be placed upon the Kenton County ad valorem property tax bill prepared by the Kenton County Clerk, pursuant to KRS 133.220(2), beginning September 1, 2017, and continuing every year thereafter.
(C) The Fiscal Court hereby imposes an annual 911 service fee of $70 upon each low-density residential parcel.
(D) The Fiscal Court hereby imposes an annual 911 service fee of $280 upon each medium-density residential parcel. However, no medium-density residential parcel shall be assessed a fee under this section greater than the total number of units of residential space located on the parcel multiplied by the low-density residential parcel fee as described in § 33.13(C).
(E) The Fiscal Court hereby imposes an annual 911 service fee of $4,610 upon each high-density residential parcel. However, no high-density residential parcel shall be assessed a fee under this section greater than the total number of units of residential space located on the parcel multiplied by the low-density residential parcel fee as described in § 33.13(C).
(F) The Fiscal Court hereby imposes an annual 911 service fee of $240 upon each commercial non-retail parcel.
(G) The Fiscal Court hereby imposes an annual 911 service fee of $2,380 upon each super retail commercial parcel.
(H) The Fiscal Court hereby imposes an annual 911 service fee of $860 upon each large retail commercial parcel.
(I) The Fiscal Court hereby imposes an annual 911 service fee of $505 upon each medium retail commercial parcel.
(J) The Fiscal Court hereby imposes an annual 911 service fee of $265 upon each small retail commercial parcel.
(K) The Fiscal Court hereby imposes an annual 911 service fee of $225 upon each tiny retail commercial parcel.
(L) The Fiscal Court hereby imposes an annual 911 service fee of $70 upon each public use parcel.
(M) (1) The Kenton County Fiscal Court hereby creates the 911 Service Fee Appeals Board, comprised of the following members:
(a) The Kenton County Treasurer;
(b) One member of the Kenton County Emergency Communications Board, as chosen by the membership thereof;
(c) Two residents of Kenton County, as nominated by the Judge/Executive and approved by the Fiscal Court; and
(d) The County Attorney sitting ex officio.
(2) Each member shall serve a two-year term, except the County Treasurer and County Attorney who shall serve indefinite terms. The County Attorney shall be a nonvoting member whose presence shall not be counted towards a quorum for purposes of conducting the business of the Board. The presence of three or more members shall constitute a quorum. The Board shall be charged with considering and resolving any claims of incorrect classifications or assessments of property pursuant to the terms of this section.
(N) Any property owner may appeal the classification of their property under the terms of this section. Any owner of a parcel classified under § 33.13(D) or (E) may appeal the amount of fee assessed against their parcel, due to the total number of units located upon the parcel multiplied by the low-density residential parcel fee being a lesser amount than the standard fee applied to parcels under § 33.13(D) or (E).
(1) Any property owner desiring an appeal shall deliver a written notice of appeal to the Kenton County Fiscal Court, identifying the property in question, the basis for the appeal, the desired classification of the parcel, and any supporting facts for the 911 Service Fee Appeals Board to consider no later than January 1 of each year.
(2) The property owner shall bear the burden of proof in establishing, by clear and convincing evidence, that the property has been misclassified or incorrectly assessed by clear and convincing evidence.
(3) The Kenton County Treasurer, or his designee, shall have the limited authority to conduct an initial review of any appeal and reclassify any parcel without a hearing or approval of the full Service Fee Appeals Board so long as the reclassification ordered by the Treasurer is to the classification requested by the property owner in their notice of appeal. In the event the County Treasurer does not, or is unable to reclassify the parcel under his limited authority herein, the Board will consider the evidence presented by the property owner along with any public records of the Property Valuation Administrator, aerial maps, site photographs, building plans and permits, surveys, plats, deeds, official documents, advertisements, site visits, or any other evidence which may aid in the determination of the classification or assessment of a parcel.
(4) Reclassification or reassessment of any parcel pursuant to an appeal under this section shall be done by a majority vote of the members present excepting therefrom any reclassification based on an initial review of the Kenton County Treasurer or his designee under this section.
(O) All fees collected by the Kenton County Sheriff shall be forwarded to the Kenton County Communications Board 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 and disbursement of the service fee.
(P) The following parcels, which are generally identified by a code established by the Kenton County Property Valuation Administrator, shall be exempt from the parcel fee:
(1) Mobile homes which are identified by the PVA with a code 999;
(2) Parcels of 0.01 acres or less.
(Q) The failure of a real property owner, as set forth herein, to pay the E911 service fee as set forth by this section shall be punishable as a Class A misdemeanor.
(Ord. 320.7, passed 8-14-12; Am. Ord. 320.8, passed 11-13-12; Am. Ord. 320.9, passed 7-23-13; Am. Ord. 320.10, passed 8-22-17; Am. Ord. 320.13, passed 8-24-18; Am. Ord. 320.14, passed 8-27-19; Am. Ord. 320.15, passed 8-29-23)