The sheriff shall collect the taxes at the same time and in the same manner that he collects other taxes and shall pay the proceeds over as the fiscal court directs. For the collection of the tax levied under KRS 178.210 to 178.240, the sheriff shall be entitled to a commission of one percent (1%) of the amount collected.
KRS 178.230
Collection of special tax -- Sheriff's fee
Applied in 1 court decision — leading case Board of Education v. Williams (1996)
Most recently applied in Board of Education v. Williams (September 1996)
Effective: October 1, 1942 History: Recodified 1942 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.