{"data":{"id":"us-ky/krs-134.192","jurisdiction":"us-ky","citation":"KRS 134.192","heading":"Annual settlement of tax collections by sheriff.","body":"(1) Each sheriff shall annually settle his or her accounts with the department, the\ncounty, and any district for which the sheriff collects taxes on or before September\n1 of each year. If any sheriff resigns, dies, or otherwise vacates his or her office, the\nbooks and records shall be made available to the department, the county, and any\nother district for which the sheriff collects taxes within thirty (30) days from the\ndate that the office is vacated. The annual settlement of the sheriff shall be audited\nin accordance with KRS 43.070, 64.810, and 134.193.\n(2) (a) The department shall conduct the settlement relating to taxes collected for the\nstate.\n(b) The sheriff shall settle his or her accounts with the county, the school district,\nand any other taxing distr ict for which he or she collects taxes. On request of\nthe governing body of the county or any other district for which the sheriff\ncollects taxes, the department may conduct the local settlement. If no local\nsettlement has been initiated by July 1 of any year, the department may initiate\nthe local settlement on behalf of the county, the school district, and the taxing\ndistricts. Upon completion of the local settlement, the department may receive\nreasonable reimbursement for expenses incurred.\n(3) In making his or her settlement with the local governments and the department, the\nsheriff shall be allowed credit for the uncollected tax claims properly filed with the\ncounty clerk's office as required by KRS 134.122.\n(4) All tax bills on omitted property that wer e not turned over to the sheriff in time to\nbe collected shall be carried over as a charge against the sheriff as part of the annual\nsettlement.\n(5) The report of the state and local settlement shall be filed in the county clerk's office\nand approved by th e governing body of the county no later than September 1 of\neach year. The settlement shall show the amount of ad valorem tax collected for the\ncounty, the school district, and all taxing districts, and an itemized statement of the\nmoney disbursed to or on  behalf of the county, the school district, and all taxing\ndistricts.\n(6) The settlement shall be published pursuant to KRS Chapter 424.\n(7) On the final settlement, the sheriff shall pay to the county treasurer all money that\nremains in his or her hands a ttributable to amounts charged against the sheriff\nrelating to the collection of property taxes, and shall take receipts as provided in\nKRS 134.160. The sheriff shall pay any additional amounts charged against him or\nher as a result of the settlements.\n(8) (a) If the sheriff fails to remit amounts charged against him or her to the\nappropriate taxing district, the department may issue bills for the subsequent\nyear and may assume all collection duties in the name of and on behalf of the\ncities, counties, school districts, and other taxing districts.\n(b) The fees and commissions which the sheriff would have been entitled to\nreceive from the taxing districts shall be paid to the department.\n(9) No tax bills or tax books shall be delivered to the sheriff during t he second or any\nsubsequent calendar year of the sheriff's regular term until the settlement is\nsubmitted and approved by the department and the governing body of a county, and\nuntil the sheriff's bond is in place, should a bond be required by the fiscal court.\n(10) If the tax records of a county are destroyed by fire, flood, tornado, or other act of\nnature, or are lost, stolen, or mutilated so as to require a reassessment of the\nproperty in the county or a recertification of the tax bills, the sheriff shal l have five\n(5) months from the time he or she receives the recertified tax bills to make\nsettlement pursuant to this section.\n(11) In counties containing a population of less than seventy thousand (70,000), the\nsheriff shall provide to the fiscal court by March 15 of each year a complete\nstatement for the preceding calendar year, which includes:\n(a) A complete statement of all funds r eceived by his or her office for official\nservices, showing separately the total income received by his or her office for\nservices rendered, exclusive of his or her commissions for collecting taxes,\nand the total funds received as commissions for collectin g state, county, and\nschool taxes; and\n(b) A complete statement of all expenditures of his or her office, including his or\nher salary, compensation of deputies and assistants, and reasonable expenses.\n(12) At the time he or she files the statements required by subsection (11) of this section,\nthe sheriff shall pay to the governing body of the county any fees, commissions, and\nother income of his or her office, including income from investments, which exceed\nthe sum of his or her maximum salary as permitted by the Constitution and other\nreasonable expenses, including compensation of deputies and assistants. The\nsettlement for excess fees and commissions and other income shall be subject to\ncorrection by audit conducted pursuant to KRS 43.070 or 64.810. The pr ovisions of\nthis subsection shall not be construed to amend KRS 64.820 or 64.830.\n(13) If a county's population that equaled or exceeded seventy thousand (70,000) is less\nthan seventy thousand (70,000) after the most recent federal decennial census, then\nthe provisions of KRS 64.368 shall apply.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51773","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"80718745c0d30dfb9ace47d392851dc4592a60cd987f75f1dba9763b62285acb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.191","next":"us-ky/krs-134.193"},"notice":"GroundRules: Original legal text. Not legal advice."}