134.191 Monthly reporting and payment of taxes collected by sheriff.

368 words·~2 min read·/ky/chapter-134/134-191

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The sheriff shall provide monthly reports by the tenth day of each month to the chief

executive of the county, the department, and any other district for which the sheriff

collects taxes. The governing body of the county may require the sheriff to report

and pay on a more frequent basis if necessary for bonding requirements; however,

the sheriff shall not be required to report and pay more frequently than weekly.

(2)The report shall be broken down by governmental entity and shall include the

following information for the preceding month or reporting period, if the reporting

period is other than monthly:

(a)The total amount of taxes collected;

(b)The total amount of any fines, forfeitures, or other moneys collected; and

(c)The disposition of such revenue or money collected.

(3)At the time of making the report, the sheriff shall pay to the county treasurer or

other officer designated by the governing body of a county, to the department, and

to any other district for which the sheriff collects taxes, all funds belonging to the

county, the state, or the district that were collected during the period covered by the

report.

(4)Any sheriff failing to pay over taxes collected as required by law shall be subject to

a penalty of one percent (1%) for each thirty

(30)day period or fraction thereof that

the payment is not made, plus interest at the tax interest rate provided in KRS

131.183 on such amounts. The governing body of a county, the department, or the

other district for which the sheriff collects taxes, in its settlement with the sheriff,

shall charge him or her with such penalties and interest.

(5)The chief executive of a county, or the commissioner of the department may grant

an extension of time, not to exceed fifteen

(15)days, for filing the report required

by subsection

(1)of this section with that entity when good cause exists. The

extension shall be in writing and shall be recorded in the office of the county clerk.

The extension when granted shall suspend the penalty and interest for the duration

of the extension. The penalty and interest shall apply at the expiration of the

extension.