KRS 262.770: Collection of taxes -- Discounts -- Penalties -- Interest.

(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 wi th 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.