Request By:
Mr. Caywood Metcalf
Garrard County Attorney
Courthouse
Lancaster, Kentucky 40444
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Charles W. Runyan, Assistant Deputy Attorney General
Your question concerns the amount of compensation allowed the sheriff for collecting the taxes of a fire protection district established under KRS Chapter 75.
KRS 75.040(3) provides that the county sheriff shall collect such district taxes and that his fee shall be one per cent (1%) of such amount collected. We know of no statute in conflict with this specific provision of KRS 75.040(3).