Request By:
Honorable Cy Miller
Mayor, City of Hazel
City Hall
Hazel, Kentucky 42049
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Walter C. Herdman, Assistant Deputy Attorney General
This is in answer to your letter of November 19 in which you raise the question as to whether a member of the board of trustees of a city of the sixth class can be appointed either city treasurer or city tax collector. Your question raises a possible incompatibility or conflict of interest.
Of course, the office of trustee is a municipal office under Chapter 88 KRS; and at the same time, the office of city treasurer is designated as a city office carrying a two-year term pursuant to KRS 88.180. Section 165 of the Constitution and KRS 61.080 prohibit a person from holding two municipal offices at the same time. As a consequence, a member of the board of trustees could not be appointed to the office of city treasurer.
With respect to the position of city tax collector, we refer you to KRS 92.190 which provides, in effect, that the city marshal shall collect all taxes placed in his hands by the board of trustees. However, the board, if it so desires, may place the tax bills in the hands of the sheriff for collection, or instead, appoint a city tax collector.
Under the circumstances, if the board does not wish the city marshal to collect the taxes and at the same time does not desire to place the tax bills in the hands of the sheriff but instead desires to appoint someone to collect the taxes and that person is a member of the board of trustees, we believe that such a move would be in violation of the conflict of interest statute, namely KRS 61.280. This statute prohibits an officer of a city of the sixth class from being interested, directly or indirectly, in any contract with the city of which he is an officer, and for your information reads as follows:
"No officer of a city of the fifth or sixth class shall be interested, directly or indirectly, in any contract with the city of which he is an officer, or in doing any work or furnishing any supplies for the use of the city or its officers in their official capacity. Any claim for compensation for work done, or supplies or materials furnished, in which any such officer is interested, shall be void, and, if audited and allowed, shall not be paid by the treasurer. Any wilful violation of the provisions of this section shall be grounds for a removal from office, and shall be a misdemeanor, and punished as such."
In view of the above statute, any attempt on the part of the board to execute a contract with one of its members for the purpose of collecting taxes would, in our opinion, be in direct violation of this statute.
Under the circumstances, the board should select someone other than an officer of the city to collect the taxes if it does not desire to select either the city marshal or the sheriff as KRS 92.190 permits.