{"data":{"id":"us-ky/krs-134.230","jurisdiction":"us-ky","citation":"KRS 134.230","heading":"Bond to be executed by sheriff -- Liability of sheriff and sureties.","body":"(1) (a) The sheriff shall execute a bond annually to the Commonwealth with one (1)\nor more sufficient sureties in the minimum sum of ten thousand dollars\n($10,000), conditioned on the faithful performance of his or her duties and to\npay over to the proper pers on and at the proper time all money collected. The\nbond shall be executed prior to the sheriff collecting taxes for the year in\nwhich the bond is executed. The bond shall be approved by order of the\ngoverning body of the county, and shall be filed by the g overning body of the\ncounty with the county clerk and with the department.\n(b) The governing body of the county may require the sheriff to enter into an\nadditional bond, with good surety to be approved by the governing body of the\ncounty.\n(2) (a) Subject to the provisions of paragraph (b) of this subsection, the sureties on all\nbonds executed by the sheriff pursuant to this section shall be jointly and\nseverally liable for any default of the sheriff during the calendar year in which\nthe bond was executed, w hether the liability accrues before or after the\nexecution of the bond.\n(b) Neither the sheriff nor a surety shall be liable for any act or default of the\nsheriff relating to the sheriff's revenue duties unless notice of the act or default\nof the sheriff giving rise to a claim upon the bond has been given to the surety\nby the department, the chief executive of the county, the county attorney, or\nother person asserting the claim within ninety (90) days after discovery or at\nthe latest within one (1) year aft er the end of the year within which the bond\nwas executed.\n(3) (a) Any sheriff who fails to execute a bond as required by this section shall forfeit\nhis or her office. The vacancy shall be filled as provided in KRS 63.220.\n(b) If the chief executive of the  county does not appoint a sheriff as provided in\nKRS 63.220 within thirty (30) days, the department may appoint a tax\ncollector to collect the moneys due the state. An appointed collector shall\nexecute a bond within ten (10) days of being appointed, in th e same manner\nand under the same conditions as provided in this section for a sheriff. A\nsheriff who forfeits his or her office under this subsection or who resigns his\nor her office shall not be appointed as collector under this section.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28405","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"3e46ef25181daf59d85b3fc22bdcd22f068e6aaedd3349be9e57fc7ce8af430a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.220","next":"us-ky/krs-134.240"},"notice":"GroundRules: Original legal text. Not legal advice."}