{"data":{"id":"us-ky/krs-134.215","jurisdiction":"us-ky","citation":"KRS 134.215","heading":"Outgoing sheriff -- Delivery of records and unpaid tax bills to successor --","body":"Receipt for unpaid and partially paid tax bills, contents, filing, recording --\nResponsibility for collecting and accounting for accounts -- Settlement --\nNotice of temporary refusal to accept payment of taxes -- Expense allowance to\noutgoing sheriff for preparation of receipt.\n(1) An outgoing sheriff, as soon as his or her successor has been qualified and inducted\ninto office and his or her official bond approved, shall:\n(a) Immediately vacate his or her office;\n(b) Deliver to his or her successor all books, papers, records, and other property\nheld by virtue of his or her office; and\n(c) Make a complete settlement of his or her accounts as sheriff, as provided in\nKRS 134.192, except as otherwise provided in this section.\n(2) (a) All unpaid tax claims and tax claims upon which partial payments have been\naccepted in the possession of the sheriff upon the date of expiration of his or\nher term shall be turned over to the incoming she riff, who shall collect and\naccount for them as provided by law.\n(b) The outgoing sheriff shall take a receipt from the incoming sheriff for the\nunpaid and partially paid tax claims. This receipt shall show in detail for each\nunpaid and for each partially paid tax claim the total amount due each taxing\ndistrict as reflected on the tax claims. The receipt shall be signed and\nacknowledged by the incoming sheriff before the county clerk, filed with the\ncounty clerk, and recorded in the order book of the county clerk in the manner\nrequired by law for recording the official bond of the sheriff. A certified copy\nof the receipt as recorded in the order book of the county clerk shall be filed\nwith the department.\n(c) The outgoing sheriff and his or her bondsmen or s ureties shall be relieved in\nthe final settlement of his or her accounts of all responsibility for collecting\nand accounting for the amounts covered by the receipt, and the incoming\nsheriff shall be charged with full responsibility for collecting and accou nting\nfor these amounts as otherwise provided by law for the collection and\naccounting for taxes.\n(3) Each outgoing sheriff shall make a final settlement with the department, the fiscal\ncourt, and all districts for which his or her office collected taxes b y March 15\nimmediately following the expiration of his or her term of office. The settlement\nshall address all charges of taxes made against the sheriff and all money received by\nhim or her as sheriff, and shall include all of the information required for the annual\nsettlement pursuant to KRS 134.192. Upon approval of the final settlement, the\noutgoing sheriff shall deliver these records to the incumbent sheriff. The final\nsettlement of the outgoing sheriff shall be audited as provided in KRS 43.070 and\n64.810.\n(4) (a) For the purpose of establishing an accurate accounting for unpaid and partially\npaid tax claims, either the outgoing sheriff, the incoming sheriff, or both, may,\nby giving advance notice by publication pursuant to KRS Chapter 424, refuse\nto accept payment of ad valorem taxes during any or all of the period from\nJanuary 1 through January 15.\n(b) During the transition period from January 1 through January 15, both the\nincoming and outgoing sheriffs shall have working access to the office\nfacilities and to the records and mail of the sheriff's office relating to the\npayment, collection, and refund of ad valorem taxes on property.\n(c) Interest shall not be assessed or collected for the period during which payment\nof taxes is prohibited under the terms of this section.\n(5) The outgoing sheriff shall be paid in accordance with KRS 64.140 and 64.530 the\nreasonable expenses actually incurred in preparing the receipt required under this\nsection. Reasonable expenses actually incurred may include office exp enses and\nsalaries of himself or herself, deputies, and employees paid in accordance with the\nschedule of the previous year or the amount paid an auditor necessary in\ndetermining, verifying, and recording the unpaid and partially paid tax claims\nturned over to the incoming sheriff.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28403","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"f8b78c5cf173f2e1fb416147364cfc243ba7a78dec6fe739979082b37bfb83f5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.210","next":"us-ky/krs-134.220"},"notice":"GroundRules: Original legal text. Not legal advice."}