New tax proposed to fund ambulance

(Editor's Note: In the report on the Fulton County Fiscal Court meeting Dec. 19, published in the Dec. 25 edition of The Current, there was a typo in regard to a proposed tax for the ambulance service, stating the 10 cents per $100 assessed value would equate to $100 per $1000 assessed value. That information should have been: 10 cents per $100 assessed value would equate to $1 per $1000 assessed value. The information is corrected in the following revised report.)

The Fulton County Fiscal Court took the first step at their Dec. 19 meeting, to establish an Ambulance Service District in Fulton County, which would allow for taxes collected to be used to fund the Ken-Tenn EMS.

Fulton County Judge Executive Jim Martin, Magistrates Jim Paitsel and Butch Busby were present for the 9 a.m. session, with Magistrate Wade Adams entering the meeting via conference call to weigh in on the topic listed on the agenda, regarding the Ambulance Service.

Judge Martin shared with the Magistrates, and those present, that ultimately, legislators would not give cities or counties the right to impose taxes to help fund the financially struggling ambulance service, with no Bill sponsors surfacing.

He said the ambulance tax could be imposed on everything which is already taxed, such as real estate, motor craft and distilled spirits. He reminded the Court that the library, health department and other special taxing districts already exist, and the ambulance district could be added. That district would include the entire county.

He suggested 10 cents per $100 assessed value, which equals $1 per $1000 assessed value, with 10 cents the maximum allowed by Statute.

On the membership side, according to Martin, a funding mechanism already in place which allows ambulance service membership through a monthly addition onto water bills, those who will pay the ambulance district tax will be given credit for those taxes, toward the $204 annual total for membership. He said it would be the responsibility of the Ken-Tenn EMS to oversee the bookkeeping as to property owners’ taxes paid for the new district, and credited toward monthly payments which may be attached to the same property owner’s water bill.

Judge Martin said the new ambulance district would be overseen by a board, the way the other special taxing districts are overseen currently, comprised of 5 community members, none of which are to be elected officials or affiliated with the Ken-Tenn EMS, or who serve on the Ken-Tenn EMS Board.

That board will determine a specific tax rate to use for the ambulance tax, and that information will then be provided to the Fulton County Fiscal Court, to be placed on the tax bill. The Sheriff would then collect the tax, the same method used for the collection of other taxes in the county.

He said funds potentially to be generated through the tax are approximately $446,933.21. That figure was based on the assumed value of the ambulance tax, 10 cents on $100 assessed value of real estate, tangibles, public service real estate, public service companies, inventory in Transit, aircraft, water craft, distilled spirits and motor vehicles.

Judge Martin provided information which reflected an assessed value of $50,000, would result in the tax payer paying $50 for the tax; $75,000 assessed value, $75; $100,000, $100; up to $204,000 assessed value resulting in $204 for the tax owed. He suggested residential tax would need to be capped at the $204 tax total, which is what is paid annually on water bills, at $17 per month.

“The hole we need to plug, is almost $1 million,” Martin said.

Martin suggested approaching schools, churches and government buildings, as those entities do not pay taxes on their property. He also provided the Magistrates with information regarding what he termed as the “ impact of public housing 

If the process of establishing the new taxing district for ambulance service is completed in 2025, funding generated for the service through the taxation could begin October 2026.

“I have asked the Ken-Tenn EMS staff, at what time does it look like the service will hit a brick wall? That time frame coincides with when this tax could start,” Judge Martin said.

“We either need to plan to do this, or plan to close (the ambulance service) down,” he said.

He noted the taxing district to be established only covers Fulton County, and not South Fulton.

“This would not pertain to South Fulton. But, right now, from the water meters, the South Fulton people are our best paying customers, generating $220,000+,” Judge Martin said.

County Attorney Mindy Major, having researched the Statute requirements for the establishment of a tax district, explained a considerable amount of data is already available such as the boundary of the proposed taxing district, to be the entire county, a vote to initiate the process, considered to be done on Dec. with approval from Judge Executive Martin, Magistrates Paitsel, Busby and Adams, and the Court Clerk directed to schedule a public hearing, at least 30 days after the vote to begin the process, but not longer than 90 days after the vote was taken. 

Judge Martin also noted that Carlisle and Ballard County have already established a similar taxing district for ambulance service, and Hickman County was to have initiated the process Dec. 19.

The Court established the schedule of meetings for 2025, with includes Jan. 14, Feb. 18, March 17, April 22, May 19, June 16, July 21, Aug. 18, Sept. 16, Oct. 20, Nov. 17 and Dec. 15, all beginning at 9 a.m.

The Court agreed in early 2025, possibly February or March, the location for the Fiscal Court meetings could be moved to Mills Point, to allow for larger space, as a portion of the County Office Building Fiscal Court Room is set to be utilized for the Coroner’s office, and the remainder of that space will still be able to be used as a conference room. 

Resolution 24-7 was approved authorizing Judge Martin to make purchases for materials and equipment required to build Fulton County Fire and Rescue Facility in Cayce, and provide for a future change order to construction contract to reduce said contract by the amount of said purchases plus sales tax and early payment discounts, saved on said purchases. 

A price to install guard rails on Beech Grove Road, at $4,386 was approved by the Court, with the guard rail to include 100 feet of rail and bumpers. 

The 911 Participation Agreement with AT&T was approved by the Court, with Judge Martin executing the agreement on behalf of the Court, for the Court’s portion of $21,000, and the Dispatch to pay the remainder of the $44,000 per the agreement.

The Virtual Academy Solution Agreement for dispatch and the Lifeline Voice and Data Mobile Contract were both approved by the Court.

J.L. Atwill, Fulton County Emergency Management said the Virtual Academy allows for Dispatchers and Law Enforcement to receive accredited training virtually, for $69 per person. 

Regarding the Lifeline Voice and Data, Atwill said the service would allow for internet access at all times, as when the internet service experiences an outage or is down, this service kicks in for Dispatch. He said additional people and agencies may be added as well. The cost is $900 per year, $75 per month, with the initial set up year’s cost at $1,165.

Board appointments were approved for Chuck Murphy to be appointed to the Ambulance Board, replacing Kevin Kelley, who was recently sworn in as a Fulton City Commissioner; Christy and Donald Lynn to the Madrid Bend Board; Butch Busby reappointed to the Riverport Board; and Lucas Goodman and Kimberly Brann appointed to the Fulton County Extension Board. 

The Fulton County Clerk’s Budget Calendar Year 2025, Salary Order Calendar Year 2025 and Budget Amendment 2024 were approved by the Court. The Sheriff’s 2025 budget and maximum salary order was approved.

Magistrate Paitsel commended Sheriff Chad Parker and his department for their recent work in conducting a complete audit of the department’s evidence safe and seizures. Sheriff Parker said the process had been a challenge but they were working through it. 

The County Treasurer’s Report, presented by Christian Lattus was appproved. Judge Martin asked Lattus to provide information she had recently obtained regarding quotes for the best interest rate from local banks. She said The Citizens Bank rate had been 4.95%, but after Jan. 1, the rate would be 3.95%; First Financial rate was at 3.5; and Security Trust rate was at 3. She said those rates would be for one year, and options could be reconsidered in a year. The Citizens Bank rate was approved.

A Memorandum of Agreement between the Fulton County Fiscal Court and the Fulton-Hickman Counties Economic Development Partnership, EDP was approved by the Court, which was associated with the Court’s allocation on Oct. 17, 2022, of a subaward of the ARPA funds received, to the EDP, in the amount of $100,000, to support activities being conducted on behalf of Fulton County in association with with the Rural Partners Network program. As part of the agreement, the EDP Board was tasked with maintaining records, books, documents and other materials relevant to its performance under the agreement. 

Approval of the final ARPA budget and bills was approved.