{"data":{"id":"us-ky/krs-160.500","jurisdiction":"us-ky","citation":"KRS 160.500","heading":"Collector of school taxes -- Allowances to -- Special collector -- Tax bills.","body":"(1) School taxes shall be collected by the sheriff for county school districts and by the\nregular tax collector of the city or special tax collector for the independent scho ol\ndistricts at the same time and in the same manner as other local taxes are collected,\nexcept as provided in this section and in KRS 160.510. The bond of the regular or\nspecial tax collector shall be made to cover the duties as the tax collector of the\nschool district or districts for which he or she collects taxes. The tax collector shall\nbe entitled to a commission equal to his or her expenses incurred in collecting the\nschool taxes, provided that the commission shall not be less than one and one -half\npercent (1.5%) or more than four percent (4%) of the amount of school taxes\ncollected, plus four percent (4%) of the amount of any interest earned on the\namounts collected and invested by the tax collector prior to distribution to the\nschool district. No allowance shall be made for the collection of school taxes to any\ncollecting officer who continues to collect taxes after the term that would not be\nallowed him or her had he collected the taxes during his or her term.\n(2) An independent school district may select a special tax collector to collect its school\ntaxes. If an independent school district selects a special tax collector, a majority of\nthe members of the independent school district board of education shall fix a\ncommission for the special tax collec tor at a rate of not less than one and one -half\npercent (1.5%) and not more than four percent (4%) of the school taxes or school\nfunds collected by the special tax collector from the local school levy in such\nindependent school district, plus four percent (4%) of the amount of any interest\nearned on the amounts collected and invested by the tax collector prior to\ndistribution to the school district. The special tax collector shall be required to\nexecute bond in the same manner as provided in KRS 160.560 for  the execution of\na treasurer's bond, and the penal sum of the bond shall not be less than the aggregate\nof the tax bills that come into the hands of the special tax collector.\n(3) The clerk shall include all school taxes on the regular tax bills furnished  the tax\ncollector unless an independent district has selected a special tax collector, in which\ncase the school taxes shall be listed by the clerk on a separate bill. The clerk shall be\nallowed a fee not to exceed three cents ($0.03) for each separate sch ool tax bill, to\nbe paid by the independent district board of education.\n(4) The county clerk shall be the ad valorem tax collector for motor vehicle taxes for\ncounty and independent school districts, and shall receive a commission of four\npercent (4%) of all such moneys collected for any school district, which\ncommission shall be deducted monthly before payment to the depository of the\ndistrict board of education.\n(5) The General Assembly of Kentucky finds that commissions and fees set by the\nGeneral Assembly for services performed in collecting ad valorem taxes by county\nclerks are the reasonable costs of collection by county clerks and their offices. The\ncounty clerk shall account for all funds collected to each taxing authority; however,\nin any accountin g or settlement with district boards of education, the county clerk\nshall not be required to itemize any incremental costs in any accounting or\nsettlement for ad valorem taxes collected.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3756","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"7e572baf2c4ce51b47522434c37de4f0bff262c6b2bfb4a74d01effbbeb9ff8e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.490","next":"us-ky/krs-160.505"},"notice":"GroundRules: Original legal text. Not legal advice."}