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RENDERED: DECEMBER 22, 2006; 10:00 A.M.
NOT TO BE PUBLISHED

Commonwealth of Kentucky
Court of Appeals
NO. 2005-CA-002454-MR
NORTHERN PENDLETON COUNTY APPELLANT FIRE DISTRICT # 5
APPEAL FROM PENDLETON CIRCUIT COURT
v. HONORABLE ROBERT W. McGINNIS, JUDGEACTION NO. 05-CI-00012
JEFF GEMMER; AND RITA SPENCER,
PENDLETON COUNTY CLERK APPELLEES

OPINION
REVERSING

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BEFORE: TAYLOR, JUDGE; ROSENBLUM, SENIOR JUDGE;1 MILLER, SPECIALJUDGE.2
MILLER, SPECIAL JUDGE: Northern Pendleton County Fire District
# 5 (NPFD) appeals from an order of the Pendleton Circuit Court
determining that an ad valorem tax increase implemented pursuant
1 Senior Judge Paul W. Rosenblum, sitting as Special Judge by assignment ofthe Chief Justice pursuant to Section 110(5)(b) of the Kentucky Constitutionand KRS 21.580.
2 Retired Judge John D. Miller, sitting as Special Judge by assignment of theChief Justice pursuant to Section 110(5)(b) of the Kentucky Constitution.
to KRS3 75.040 is subject to the recall provisions of KRS
132.023. Because the tax increase is not subject to a recall, we reverse.
NPFD was created in November 2000 pursuant to KRS Chapter 75. At and from the time of its creation NPFD has provided both fire protection and ambulance service.
On September 1, 2004, NPFD increased its ad valorem tax on real property within its district for the 2004-2005 fiscal year from $.096 per $100.00 of assessed valuation to $.20 per $100.00 of assessed valuation pursuant to KRS 75.040. The tax increase became effective October 1, 2004. The compensating rate pursuant to KRS 132.010 for the fiscal year 2004-2005, if determined to be applicable to NPFD, would be $0.0987 per $100.00 assessed valuation.4
On October 12, 2004, appellee Jeff Gemmer and other citizens in the NPFD district presented a petition to the Pendleton County Clerk challenging NPFD

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