Request By:
Ms. Dora N. Henry
Estill County Clerk
Irvine, Kentucky 40336
Opinion
Opinion By: Steven L. Beshear, Attorney General; By Alex W. Rose, Assistant Attorney General
You have requested an opinion on the following two questions: (1) Should the County Clerk collect a one dollar fee on delinquent taxes for the sheriff? (2) Should the County Clerk collect interest on delinquent taxes before or after the sheriff's settlement is made?
KRS 134.440 states that the sheriff shall advertise the sale of tax claims. As compensation for his services, he is entitled to receive a fee of one dollar ($1.00) for each tax claim advertised. He is also entitled to a fee of 6% of that part of the tax claim represented by the total taxes plus 6% penalty. Both fees are to be added to the amount of the tax claim as part of the certificate of delinquency and paid by the person who pays the tax claim.
KRS 134.450 states that when a tax claim is sold it is known as a certificate of delinquency. If the tax claim is not sold, the sheriff purchases it for the taxing districts having an interest in the tax claim. After he has made his settlement, the sheriff returns all certificates of delinquency to the county clerk.
KRS 134.440 states also that in no event shall the state, county or taxing district pay either fee.
If the tax claim is sold by the sheriff as advertised, the sheriff should collect both fees provided in KRS 134.440. If the certificate of delinquency is purchased by someone other than the state, county or other taxing district, after being returned to the county clerk pursuant to KRS 134.480, then the county clerk should collect the two fees and remit them to the sheriff.
KRS 134.460 states that certificates of delinquency shall bear interest at the rate of 12% per annum until collected. The county clerk should collect this interest after the sheriff's settlement is made.