262.770 Collection of taxes -- Discounts -- Penalties -- Interest.
101 words·~1 min read·
/ky/chapter-262/262-770A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The sheriff shall collect the taxes due the district at the same time and in the same
manner in which he collects the state and county ad valorem tax and shall in like
manner report to the county judge/executive, and make his annual and final
settlement with the fiscal court of the county or counties involved. He shall be
allowed a fee not to exceed four percent (4%) for collection of this tax.
(2)Such taxes shall be subject to the same due and delinquency date, discounts,
penalties, and interest as are applied to the collection of ad valorem taxes.