KRS 133.240: Compensation of county clerk for making tax bills -- Payment.

(1) 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.

(2) 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 Adminis tration Cabinet, which shall draw a warrant

on the State Treasurer in favor of the county clerk for the state's one-half (1/2).

(3) The above county allowance shall likewise be paid to the county clerk for

calculation of the state, county, city, consolidat ed 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.