Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 133.215 — Fees of sheriff for serving process in tax assessment proceeding
The sheriff shall be entitled to the fee prescribed by KRS 64.090 for serving a subpoena
for the board of assessment appeals. He or she shall also have a like fee for serving a
subpoena or notice for the Board of Tax Appeals regarding any proceeding for th e
assessment of property subject to local taxation. Said fees shall be paid out of the county
levy.
Source: official text