(1) The sheriff shall collect the taxes due the district at the same time and in the same manner in which he collects the state and county ad valorem tax and shall in like manner report to the county judge/executive, and make his annual and final settlement with the fiscal court of the county or counties involved. He shall be allowed a fee not to exceed four percent (4%) for collection of this tax.
(2) Such taxes shall be subject to the same due and delinquency date, discounts, penalties, and interest as are applied to the collection of ad valorem taxes.

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Terms Used In Kentucky Statutes 262.770

  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

Effective: June 17, 1978
History: Amended 1978 Ky. Acts ch. 384, sec. 388, effective June 17, 1978. — Created
1956 Ky. Acts ch. 203, sec. 15, effective May 18, 1956.