An ambulance taxing district to be known as County Ambulance Taxing District is hereby established pursuant to the provisions of KRS 108.105, 67.083(3)(d) and 108.090 through 108.180 (insofar as they do not conflict with the provisions of KRS 108.105) and other applicable law and there is hereby established pursuant to KRS 108.105, an ambulance service district tax in an amount not to exceed $0.05 per $100 of full assessed valuation. For taxing purposes, the effective date of the tax levy shall be retroactive to January 1, 1997.
(Ord. KOC 91-221-34, passed 12-17-1991; Ord. KOC 02-221-66, passed 8-6-2002)