KRS 133.240 — Compensation of county clerk for making tax bills -- Payment

(1) The county clerk shall be allowed thirty cents ($0.30) for calculating the state,
county, and school tax and preparing a tax bill for each individual taxpayer for the
sheriff or collector under the provisions of KRS 133.220, and one dollar ($1) for
each tax bill made in case of an omitted assessment.
(2) The county clerk shall present his account to the fiscal court, verified by his
affidavit, together with his receipt from the sheriff for the tax bills and his receipt
from the Department of Revenue for the recapitulation sheets. If found correct, the
court shall allow the account, and order one -half (1/2) of it paid out of the levy and
the other one-half (1/2) out of the State Treasury. The county clerk shall certify the
allowance to the Finance and Adminis tration Cabinet, which shall draw a warrant
on the State Treasurer in favor of the county clerk for the state's one-half (1/2).
(3) The above county allowance shall likewise be paid to the county clerk for
calculation of the state, county, city, consolidat ed local government, urban -county
government, school, and special district tax for each individual motor vehicle
taxpayer, based upon certification from the Department of Revenue of the number
of accounts as of January 1 each year.