2019 Kentucky Revised Statutes Chapter 133 - Supervision, equalization, and review of assessments 133.240 Compensation of county clerk for making tax bills -- Payment.
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133.240 Compensation of county clerk for making tax bills -- Payment.
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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.
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