KRS 134.192 — Annual settlement of tax collections by sheriff

(1) Each sheriff shall annually settle his or her accounts with the department, the
county, and any district for which the sheriff collects taxes on or before September
1 of each year. If any sheriff resigns, dies, or otherwise vacates his or her office, the
books and records shall be made available to the department, the county, and any
other district for which the sheriff collects taxes within thirty (30) days from the
date that the office is vacated. The annual settlement of the sheriff shall be audited
in accordance with KRS 43.070, 64.810, and 134.193.
(2) (a) The department shall conduct the settlement relating to taxes collected for the
state.
(b) The sheriff shall settle his or her accounts with the county, the school district,
and any other taxing distr ict for which he or she collects taxes. On request of
the governing body of the county or any other district for which the sheriff
collects taxes, the department may conduct the local settlement. If no local
settlement has been initiated by July 1 of any year, the department may initiate
the local settlement on behalf of the county, the school district, and the taxing
districts. Upon completion of the local settlement, the department may receive
reasonable reimbursement for expenses incurred.
(3) In making his or her settlement with the local governments and the department, the
sheriff shall be allowed credit for the uncollected tax claims properly filed with the
county clerk's office as required by KRS 134.122.
(4) All tax bills on omitted property that wer e not turned over to the sheriff in time to
be collected shall be carried over as a charge against the sheriff as part of the annual
settlement.
(5) The report of the state and local settlement shall be filed in the county clerk's office
and approved by th e governing body of the county no later than September 1 of
each year. The settlement shall show the amount of ad valorem tax collected for the
county, the school district, and all taxing districts, and an itemized statement of the
money disbursed to or on behalf of the county, the school district, and all taxing
districts.
(6) The settlement shall be published pursuant to KRS Chapter 424.
(7) On the final settlement, the sheriff shall pay to the county treasurer all money that
remains in his or her hands a ttributable to amounts charged against the sheriff
relating to the collection of property taxes, and shall take receipts as provided in
KRS 134.160. The sheriff shall pay any additional amounts charged against him or
her as a result of the settlements.
(8) (a) If the sheriff fails to remit amounts charged against him or her to the
appropriate taxing district, the department may issue bills for the subsequent
year and may assume all collection duties in the name of and on behalf of the
cities, counties, school districts, and other taxing districts.
(b) The fees and commissions which the sheriff would have been entitled to
receive from the taxing districts shall be paid to the department.
(9) No tax bills or tax books shall be delivered to the sheriff during t he second or any
subsequent calendar year of the sheriff's regular term until the settlement is
submitted and approved by the department and the governing body of a county, and
until the sheriff's bond is in place, should a bond be required by the fiscal court.
(10) If the tax records of a county are destroyed by fire, flood, tornado, or other act of
nature, or are lost, stolen, or mutilated so as to require a reassessment of the
property in the county or a recertification of the tax bills, the sheriff shal l have five
(5) months from the time he or she receives the recertified tax bills to make
settlement pursuant to this section.
(11) In counties containing a population of less than seventy thousand (70,000), the
sheriff shall provide to the fiscal court by March 15 of each year a complete
statement for the preceding calendar year, which includes:
(a) A complete statement of all funds r eceived by his or her office for official
services, showing separately the total income received by his or her office for
services rendered, exclusive of his or her commissions for collecting taxes,
and the total funds received as commissions for collectin g state, county, and
school taxes; and
(b) A complete statement of all expenditures of his or her office, including his or
her salary, compensation of deputies and assistants, and reasonable expenses.
(12) At the time he or she files the statements required by subsection (11) of this section,
the sheriff shall pay to the governing body of the county any fees, commissions, and
other income of his or her office, including income from investments, which exceed
the sum of his or her maximum salary as permitted by the Constitution and other
reasonable expenses, including compensation of deputies and assistants. The
settlement for excess fees and commissions and other income shall be subject to
correction by audit conducted pursuant to KRS 43.070 or 64.810. The pr ovisions of
this subsection shall not be construed to amend KRS 64.820 or 64.830.
(13) If a county's population that equaled or exceeded seventy thousand (70,000) is less
than seventy thousand (70,000) after the most recent federal decennial census, then
the provisions of KRS 64.368 shall apply.