2013 Kentucky Revised Statutes CHAPTER 133 - SUPERVISION, EQUALIZATION, AND REVIEW OF ASSESSMENTS 133.240 Compensation of county clerk for making tax bills -- Payment.
Download as PDF
133.240 Compensation of county clerk for making tax bills -- Payment.
(1)
(2)
(3)
The county clerk shall be allowed thirty cents ($0.30) for calculating the state,
county, and school tax and preparing a tax bill for each individual taxpayer for
the sheriff or collector under the provisions of KRS 133.220, and one dollar
($1) for each tax bill made in case of an omitted assessment.
The county clerk shall present his account to the fiscal court, verified by his
affidavit, together with his receipt from the sheriff for the tax bills and his receipt
from the Department of Revenue for the recapitulation sheets. If found correct,
the court shall allow the account, and order one-half (1/2) of it paid out of the
levy and the other one-half (1/2) out of the State Treasury. The county clerk
shall certify the allowance to the Finance and Administration Cabinet, which
shall draw a warrant on the State Treasurer in favor of the county clerk for the
state's one-half (1/2).
The above county allowance shall likewise be paid to the county clerk for
calculation of the state, county, city, consolidated local government,
urban-county government, school, and special district tax for each individual
motor vehicle taxpayer, based upon certification from the Department of
Revenue of the number of accounts as of January 1 each year.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 245, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 346, sec. 169, effective July 15, 2002. -- Amended
1988 Ky. Acts ch. 113, sec. 9, effective December 31, 1988. -- Amended 1984
Ky. Acts ch. 54, sec. 6, effective January 1, 1985. -- Amended 1982 Ky. Acts
ch. 264, sec. 15, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 84,
sec. 24, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. II,
sec. 9(1). -- Amended 1952 Ky. Acts ch. 203, sec. 2, effective June 19, 1952. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 4126, 4239e.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.