KRS 134.215 — Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt

(1) An outgoing sheriff, as soon as his or her successor has been qualified and inducted
into office and his or her official bond approved, shall:
(a) Immediately vacate his or her office;
(b) Deliver to his or her successor all books, papers, records, and other property
held by virtue of his or her office; and
(c) Make a complete settlement of his or her accounts as sheriff, as provided in
KRS 134.192, except as otherwise provided in this section.
(2) (a) All unpaid tax claims and tax claims upon which partial payments have been
accepted in the possession of the sheriff upon the date of expiration of his or
her term shall be turned over to the incoming she riff, who shall collect and
account for them as provided by law.
(b) The outgoing sheriff shall take a receipt from the incoming sheriff for the
unpaid and partially paid tax claims. This receipt shall show in detail for each
unpaid and for each partially paid tax claim the total amount due each taxing
district as reflected on the tax claims. The receipt shall be signed and
acknowledged by the incoming sheriff before the county clerk, filed with the
county clerk, and recorded in the order book of the county clerk in the manner
required by law for recording the official bond of the sheriff. A certified copy
of the receipt as recorded in the order book of the county clerk shall be filed
with the department.
(c) The outgoing sheriff and his or her bondsmen or s ureties shall be relieved in
the final settlement of his or her accounts of all responsibility for collecting
and accounting for the amounts covered by the receipt, and the incoming
sheriff shall be charged with full responsibility for collecting and accou nting
for these amounts as otherwise provided by law for the collection and
accounting for taxes.
(3) Each outgoing sheriff shall make a final settlement with the department, the fiscal
court, and all districts for which his or her office collected taxes b y March 15
immediately following the expiration of his or her term of office. The settlement
shall address all charges of taxes made against the sheriff and all money received by
him or her as sheriff, and shall include all of the information required for the annual
settlement pursuant to KRS 134.192. Upon approval of the final settlement, the
outgoing sheriff shall deliver these records to the incumbent sheriff. The final
settlement of the outgoing sheriff shall be audited as provided in KRS 43.070 and
64.810.
(4) (a) For the purpose of establishing an accurate accounting for unpaid and partially
paid tax claims, either the outgoing sheriff, the incoming sheriff, or both, may,
by giving advance notice by publication pursuant to KRS Chapter 424, refuse
to accept payment of ad valorem taxes during any or all of the period from
January 1 through January 15.
(b) During the transition period from January 1 through January 15, both the
incoming and outgoing sheriffs shall have working access to the office
facilities and to the records and mail of the sheriff's office relating to the
payment, collection, and refund of ad valorem taxes on property.
(c) Interest shall not be assessed or collected for the period during which payment
of taxes is prohibited under the terms of this section.
(5) The outgoing sheriff shall be paid in accordance with KRS 64.140 and 64.530 the
reasonable expenses actually incurred in preparing the receipt required under this
section. Reasonable expenses actually incurred may include office exp enses and
salaries of himself or herself, deputies, and employees paid in accordance with the
schedule of the previous year or the amount paid an auditor necessary in
determining, verifying, and recording the unpaid and partially paid tax claims
turned over to the incoming sheriff.