Request By:
Mr. Ray Van Hoose, Clerk
Boyd County Courthouse
Catlettsburg, Kentucky 41129
Opinion
Opinion By: David L. Armstrong, Attorney General; By: Alex W. Rose, Assistant Attorney General
You inquire whether service of the delinquent tax notice required to be served pursuant to KRS 134.500 entitled the sheriff to any additional fee, and, if so, whether that fee should be added to the tax bill. The answer to both questions is yes. The sheriff is entitled to a $2.00 fee for serving each notice. KRS 64.090. That fee should be collected at the time the delinquent tax claim is paid since, by definition, a tax claim includes all fees incurred during the course of its collection. KRS 134.010(6).