Request By:
Mr. Charles Baesler, Jr.
Fayette County Clerk
Courthouse
Lexington, Kentucky 40507
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
You have been informed that beginning January 1, 1978, the county attorney will no longer be a fee officer and will not receive the 20% of delinquent taxes collected by the clerk's office.
Under current law the compensation of county attorneys generally will be funded by the state treasury (prosecutorial duties [KRS 15.765] and by the county treasury (civil county duties) [KRS 64.530].
Under KRS 134.500, the county attorney has the responsibility of prosecuting the remedy or remedies provided in KRS Chapter 134 to collect the amounts due on certificates of delinquency. See KRS 134.470, 134.490, and 134.540.
Prior to the amendment in 1976 (Ex. Sess.) Ch. 17, §§ 39 and 40, KRS 134.500 and 134.540 both contained provisions to the effect that the county attorney who pursues the remedy or remedies in Chapter 134 in respect to the certificates of delinquency is entitled to twenty per cent (20%) of the amount due each taxing unit as a fee or commission payable to him by the county clerk when making distribution as provided in KRS 134.480. However, the 1976 amendment deletes the county attorney's commission formerly payable under KRS 134.500 and 134.540. So the county clerk is no longer, effective January 1, 1978, authorized to pay over to the county attorney such commission.
The county clerk, in making proper distribution of money collected on these certificates of delinquency, will simply not take out of the money due the tax authority these old commissions formerly going to the county attorneys. Here we are assuming that the county attorney has performed his duty in connection with pursuing the remedies of tax collection mentioned above. Cf. KRS 134.500(3), where the Department of Revenue performs the duties of the county attorney without his assistance or cooperation. In such case twenty per cent (20%) of the amount due each taxing unit, whether the tax claim is voluntarily paid or is paid through sale or under court order, shall be paid to the Department of Revenue for deposit in the delinquent tax fund provided for under KRS 134.400 .