{"data":{"id":"us-ky/krs-70.092","jurisdiction":"us-ky","citation":"KRS 70.092","heading":"Sheriff to negotiate collection fee with governing body for special tax,","body":"license, fee, or other charge collected with tax bill -- Limitation.\nIf the governing body of a city, county, urban -county government, consolidated local\ngovernment, charter county, or unified local government levies or imposes a special tax,\nlicense, fee, or other charge to be collected as part of a  tax bill by the sheriff, the sheriff\nshall negotiate a collection fee with the governing body. The local government then sh all\nset the negotiated collection fee, and the sheriff shall retain an amount not to exceed four\nand one-fourth percent (4.25%) of the special tax, license, fee, or other charge collected,\nif no other compensation is otherwise authorized.","path":["KRS Chapter 70"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51291","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:31Z","sha256":"6f55e2d142f62ef32912abc76cb31c4b255b752abbe62ecef1800cb851371ee0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-70.090","next":"us-ky/krs-70.095"},"notice":"GroundRules: Original legal text. Not legal advice."}