Statutes > Kentucky Statutes > CHAPTER 178 COUNTY ROADS -- GRADE CROSSING ELIMINATION > 178.230 Collection of special tax -- Sheriff's fee.

178.230 Collection of special tax -- Sheriff's fee.

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178.230 Collection of special tax -- Sheriff's fee. The sheriff shall collect the taxes at the same time and in the same manner that he collects <br>other taxes and shall pay the proceeds over as the fiscal court directs. For the collection of <br>the tax levied under KRS 178.210 to 178.240, the sheriff shall be entitled to a <br>commission of one percent (1%) of the amount collected. Effective: October 1, 1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4307b-4.