Request By:
Mr. Robert C. Manchester
Attorney at Law
Post Office Box 56
720 Broadway
Paducah, Kentucky 42001
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Joseph R. Johnson, Assistant Attorney General
This is in response to your letter dated July 6, 1979, in which you inquire whether the state and county tax bill prepared by the county clerk's office may also include the tax levied by a sixth-class city.
First, it should be noted that in the absence of a statutory requirement, there is no notice requirement on the part of the collector whatsoever. 72 Am.Jur.2d, State and Local Taxation, Section 835, p. 142. However, KRS 133.220 provides for the preparation of a tax bill by the county clerk for state, county and school purposes. Under this same statute, the sheriff is designated as a collector for the amount of taxes due the state, county and school funds.
KRS 92.640 provides that in addition to being the tax collector for state, county and school purposes, the sheriff may also be designated the collector of taxes of a sixth class city. In the event that the sheriff is designated as the tax collector for a sixth class city, the tax bill should be included on the same tax bill prepared for state, county and school funds.