(A) This section shall be known as the “VFD Outside City Limits Fire Dues Ordinance.”
(B) For the purpose of providing revenue to pay the expenses of the Volunteer Fire Department (“VFD”) associated with combatting fires and serving in other emergencies, there shall be levied an annual membership charge or subscriber fee in the amount established by the City Council on all real property situated outside the incorporated city limits and within the city VFD fire district. The annual membership charge or subscriber fee shall be $35 per parcel of unimproved real property and $55 per parcel of improved real property situated outside the incorporated city limits and within the city VFD fire district.
(C) Pursuant to the authority granted in KRS 95.018, the County Clerk shall add the annual city VFD membership charge or subscriber fees to the county ad valorem property tax bills of all affected property owners.
(D) The annual membership charges or subscriber fees shall be collected and distributed by the County Sheriff to the city to be held for the use and benefit of the VFD in the same manner as the other taxes on the tax bill and unpaid fees or charges shall bear the same penalty as general state and county taxes. The County Sheriff shall be entitled to such reasonable fee as determined and agreed between the city and County Sheriff.
(E) The annual membership charges or subscriber fees shall constitute a lien on the real property against which it is levied from the time of the levy.
(F) Any member or subscriber subject to the membership charges or subscriber fees herein imposed, including those qualifying as homestead exempt, shall have the right to petition the city and opt-out of the membership charges or subscriber fees being placed on the county ad valorem property tax bills. Those members or subscribers desiring to opt-out shall file a petition with the city between April 1 and June 1 of the year preceding the issuance of the property tax bills. This procedure must be repeated each year by those wishing to continue to opt-out. These forms may be picked up and returned to the City Hall during normal operating hours. The opt-out petition shall include the following:
(1) The name of the petitioner;
(2) The address of the real property being opted-out; and
(3) The property valuation administrator map number of the real property being opted-out.
(G) Nothing in this section shall prevent the VFD from soliciting fees by other legal means from opt-out members or subscribers or those qualifying as homestead exempt. Any and all members or subscribers, including those qualifying for homestead exempt, that choose to opt-out of this section or decide not to pay the membership charges or subscriber fees that were mailed to them, shall be subject to any other fees or charges allowed by law for emergency services provided to or at the affected property.
(Ord. 2018-02, passed 4-12-2018)