KRS § 160.500 — KY Code / Title XIII / Chapter 160 / Section 160.500
160.500 Collector of school taxes -- Allowances to -- Special collector -- Tax bills
Status: in_force

160.500 Collector of school taxes -- Allowances to -- Special collector -- Tax bills.

(1) School taxes shall be collected by the sheriff for county school districts and by the

regular tax collector of the city or special tax collector for the independent school

districts at the same time and in the same manner as other local taxes are collected,

except as provided in this section and in KRS 160.510. The bond of the regular or

special tax collector shall be made to cover the duties as the tax collector of the

school district or districts for which he or she collects taxes. The tax collector shall

be entitled to a commission equal to his or her expenses incurred in collecting the

school taxes, provided that the commission shall not be less than one and one-half

percent (1.5%) or more than four percent (4%) of the amount of school taxes

collected, plus four percent (4%) of the amount of any interest earned on the

amounts collected and invested by the tax collector prior to distribution to the

school district. No allowance shall be made for the collection of school taxes to any

collecting officer who continues to collect taxes after the term that would not be

allowed him or her had he collected the taxes during his or her term.

(2) An independent school district may select a special tax collector to collect its school

taxes. If an independent school district selects a special tax collector, a majority of

the members of the independent school district board of education shall fix a

commission for the special tax collector at a rate of not less than one and one-half

percent (1.5%) and not more than four percent (4%) of the school taxes or school

funds collected by the special tax collector from the local school levy in such

independent school district, plus four percent (4%) of the amount of any interest

earned on the amounts collected and invested by the tax collector prior to

distribution to the school district. The special tax collector shall be required to

execute bond in the same manner as provided in KRS 160.560 for the execution of

a treasurer's bond, and the penal sum of the bond shall not be less than the aggregate

of the tax bills that come into the hands of the special tax collector.

(3) The clerk shall include all school taxes on the regular tax bills furnished the tax

collector unless an independent district has selected a special tax collector, in which

case the school taxes shall be listed by the clerk on a separate bill. The clerk shall be

allowed a fee not to exceed three cents ($0.03) for each separate school tax bill, to

be paid by the independent district board of education.

(4) The county clerk shall be the ad valorem tax collector for motor vehicle taxes for

county and independent school districts, and shall receive a commission of four

percent (4%) of all such moneys collected for any school district, which

commission shall be deducted monthly before payment to the depository of the

district board of education.

(5) The General Assembly of Kentucky finds that commissions and fees set by the

General Assembly for services performed in collecting ad valorem taxes by county

clerks are the reasonable costs of collection by county clerks and their offices. The

county clerk shall account for all funds collected to each taxing authority; however,

in any accounting or settlement with district boards of education, the county clerk

shall not be required to itemize any incremental costs in any accounting or

settlement for ad valorem taxes collected.