According to the Kentucky Revenue Cabinet publication of city and county property tax rates for 2001, property owners in Crittenden County pay a smaller tax on real estate, motor vehicles and tangible assets than in the average Kentucky county. And while some counties levy taxes to fund everything from health departments to garbage collection, Crittenden Countians support only a library, extension services and the county's general fund.
Both reasons are why Donnie Arflack thinks a 1.3-cent tax on real estate is not too much to ask to keep the rescue squad functioning.

"Tax is such a dirty word, but would you not pay $10 to save a child's life... or a family member?" Arflack questioned.

Last month, the rescue squad began circulating petitions around the county to ask the fiscal court to approve a new tax that would provide the rescue organization with about $30,000 annually. If approved, the tax would be levied at a rate of 1.3 cents per $100 of assessed real estate property only.

According to figures obtained from the county's PVA office, Arflack said the average tax bill in Crittenden County would see only $4.60 go to fund the emergency organization. Owners of a $100,000 assessed real property would pay $13 per year.

But some officials think the low tax burden is part of the allure to living here, and they would like to keep it that way.

"I'm a Republican and I don't want any new taxes," said Judge-Executive Pippi Hardin.

Hardin said the fiscal court has tried to help the rescue squad as much as possible through annual allocations from the general fund, state grants and other means, and feels the rescue squad should consider "tightening its belt" before asking property owners to pay more taxes.

For his first three years as judge-executive, Hardin said the county has been faced with expenses that are growing faster than the budget, but the fiscal court has purposely avoided raising or adding new taxes.

Crittenden County is one of only 11 Kentucky counties to not levy a health tax to fund the local health department. Instead, Hardin said about 10 percent, or $50,000, is taken from the general fund to finance the health department.

"We haven't looked into (adding the tax) because we've tightened up to avoid it," he said of instituting the health tax. "I don't want to have to do that to our county."

The rescue squad receives an annual contribution from the same general fund that is used to fund the health department, numerous community projects and other vital services provided by the county. Faced with a dwindling allocation from the county - $1,000 initially budgeted for the coming fiscal year - Arflack and rescue squad members introduced their tax proposal.

If approved, Arflack said the tax would allow the rescue squad to fund itself, freeing up more money in the county's general fund to finance other services.

Hardin said he would follow the will of the people and support instituting the rescue tax if petitions returned an overwhelming number of signatures, but his support may not be enough. The judge has already said two magistrates would vote against the tax no matter the number of valid signatures.

Just over 800 signatures of registered Crittenden County voters are needed on the tax petitions to even bring the matter before the court, but with two of the six magistrates already opposed, "it doesn't look good," Hardin said.

Right now Crittenden County property owners pay a 5-cent library tax on real estate, motor vehicles and tangible assets, which cannot be lowered according to the provisions of the statute under which the library was created in 1959.

According to financial records, the library tax generated $140,965 in fiscal year 2000-01. After expenses, the library's budget reflected total liquid assets of $87,963 at the end of that fiscal year on June 20, 2001.

Librarian Janice Pritchett said that money is set aside for "rainy days" or in the event of major repairs. She added the library is also in need of a new bookmobile, which could cost over $30,000.

"We really have to have that money to operate on," she said.

Pritchett said a recent renovation of the building and equipment drained long-term assets accumulated over the years.

Property owners in the county also pay a tax to fund various extension services - agriculture, 4-H and home economics.

Both the library and extension agency are independent taxing districts and neither receive subsidies from the county's general fund, which is financed through its own property tax.

The county's general tax rate is 11.4 on real estate and 12.4 on both motor vehicles and tangible assets. Those levies are anticipated to generate just over $580,000 for the coming fiscal year, according to Hardin.

A separate countywide taxing district, which is also below the state average, exists for the Crittenden County School Board. Marion property owners also pay taxes to the city in addition to county and school board taxes.