KRS § 134.192 — KY Code / Title XI / Chapter 134 / Section 134.192
134.192 Annual settlement of tax collections by sheriff
Status: in_force

134.192 Annual settlement of tax collections by sheriff.

(1) Each sheriff shall annually settle his or her accounts with the department, the

county, and any district for which the sheriff collects taxes on or before September

1 of each year. If any sheriff resigns, dies, or otherwise vacates his or her office, the

books and records shall be made available to the department, the county, and any

other district for which the sheriff collects taxes within thirty (30) days from the

date that the office is vacated. The annual settlement of the sheriff shall be audited

in accordance with KRS 43.070, 64.810, and 134.193.

(2) (a) The department shall conduct the settlement relating to taxes collected for the

state.

(b) The sheriff shall settle his or her accounts with the county, the school district,

and any other taxing district for which he or she collects taxes. On request of

the governing body of the county or any other district for which the sheriff

collects taxes, the department may conduct the local settlement. If no local

settlement has been initiated by July 1 of any year, the department may initiate

the local settlement on behalf of the county, the school district, and the taxing

districts. Upon completion of the local settlement, the department may receive

reasonable reimbursement for expenses incurred.

(3) In making his or her settlement with the local governments and the department, the

sheriff shall be allowed credit for the uncollected tax claims properly filed with the

county clerk's office as required by KRS 134.122.

(4) All tax bills on omitted property that were not turned over to the sheriff in time to

be collected shall be carried over as a charge against the sheriff as part of the annual

settlement.

(5) The report of the state and local settlement shall be filed in the county clerk's office

and approved by the governing body of the county no later than September 1 of

each year. The settlement shall show the amount of ad valorem tax collected for the

county, the school district, and all taxing districts, and an itemized statement of the

money disbursed to or on behalf of the county, the school district, and all taxing

districts.

(6) The settlement shall be published pursuant to KRS Chapter 424.

(7) On the final settlement, the sheriff shall pay to the county treasurer all money that

remains in his or her hands attributable to amounts charged against the sheriff

relating to the collection of property taxes, and shall take receipts as provided in

KRS 134.160. The sheriff shall pay any additional amounts charged against him or

her as a result of the settlements.

(8) (a) If the sheriff fails to remit amounts charged against him or her to the

appropriate taxing district, the department may issue bills for the subsequent

year and may assume all collection duties in the name of and on behalf of the

cities, counties, school districts, and other taxing districts.

(b) The fees and commissions which the sheriff would have been entitled to

receive from the taxing districts shall be paid to the department.

(9) No tax bills or tax books shall be delivered to the sheriff during the second or any

subsequent calendar year of the sheriff's regular term until the settlement is

submitted and approved by the department and the governing body of a county, and

until the sheriff's bond is in place, should a bond be required by the fiscal court.

(10) If the tax records of a county are destroyed by fire, flood, tornado, or other act of

nature, or are lost, stolen, or mutilated so as to require a reassessment of the

property in the county or a recertification of the tax bills, the sheriff shall have five

(5) months from the time he or she receives the recertified tax bills to make

settlement pursuant to this section.

(11) In counties containing a population of less than seventy thousand (70,000), the

sheriff shall provide to the fiscal court by March 15 of each year a complete

statement for the preceding calendar year, which includes:

(a) A complete statement of all funds received by his or her office for official

services, showing separately the total income received by his or her office for

services rendered, exclusive of his or her commissions for collecting taxes,

and the total funds received as commissions for collecting state, county, and

school taxes; and

(b) A complete statement of all expenditures of his or her office, including his or

her salary, compensation of deputies and assistants, and reasonable expenses.

(12) At the time he or she files the statements required by subsection (11) of this section,

the sheriff shall pay to the governing body of the county any fees, commissions, and

other income of his or her office, including income from investments, which exceed

the sum of his or her maximum salary as permitted by the Constitution and other

reasonable expenses, including compensation of deputies and assistants. The

settlement for excess fees and commissions and other income shall be subject to

correction by audit conducted pursuant to KRS 43.070 or 64.810. The provisions of

this subsection shall not be construed to amend KRS 64.820 or 64.830.

(13) If a county's population that equaled or exceeded seventy thousand (70,000) is less

than seventy thousand (70,000) after the most recent federal decennial census, then

the provisions of KRS 64.368 shall apply.