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160.500 Collector of school taxes -- Allowances to -- Special collector -- Tax
bills.
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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.
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.
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.
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.
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.
Effective:January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 64, effective January 1, 2010. -Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 448, effective July
13, 1990. -- Amended 1988 Ky. Acts ch. 355, sec. 2, effective July 15, 1988. -Amended 1982 Ky. Acts ch. 265, sec. 13, effective January 1, 1984. -- Amended
1976 Ky. Acts ch. 127, sec. 6. -- Amended 1946 Ky. Acts ch. 143, sec. 1. -Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 4399-40, 4399-41.
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