{"data":{"id":"us-ky/krs-178.230","jurisdiction":"us-ky","citation":"KRS 178.230","heading":"Collection of special tax -- Sheriff's fee.","body":"The sheriff shall collect the taxes at the same time and in the same manner that he collects\nother taxes and shall pay the proceeds over as the fiscal court directs. For the collection of\nthe tax levied under KRS 178.210 to 178.240, the sheriff shall be en titled to a\ncommission of one percent (1%) of the amount collected.","path":["KRS Chapter 178"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=5444","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:30Z","sha256":"36ae65c849d08d875d41fb4c344fe6ef2c9fedd3b39526534fdd50bcdd02bfbb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-178.220","next":"us-ky/krs-178.240"},"notice":"GroundRules: Original legal text. Not legal advice."}