KRS 133.215: Fees of sheriff for serving process in tax assessment proceeding.

The sheriff shall be entitled to the fee prescribed by KRS 64.090 for serving a subpoena

for the board of assessment appeals. He or she shall also have a like fee for serving a

subpoena or notice for the Board of Tax Appeals regarding any proceeding for th e

assessment of property subject to local taxation. Said fees shall be paid out of the county

levy.