AN ACT relating to real property taxes levied by fire districts.

Amend KRS 75.015 and 75.040 to allow property owners to opt out of the portion of a fire district's tax rate that is above ten cents when the city or county provides an emergency ambulance service; require the fire district to advertise a property owner's option to opt out of the tax rate; direct the property owner to contact the county clerk to opt out of the tax rate; allow fire districts to charge a fee to property owners who opt out of the tax and use the fire district's emergency ambulance service; require the county clerk to provide fire districts a list of property owners that opt out of the tax rate; require the county clerk to maintain boundary records.