Request By:
Honorable Ralph E. McClanahan
Estill County Judge/Executive
Irvine, Kentucky 40336
Opinion
Opinion By: Steven L. Beshear, Attorney General; By William S. Riley, Assistant Attorney General
In your recent letter to Charles W. Runyan, Assistant Deputy Attorney General, the question is whether the Estill County Clerk has the authority to charge $5.00 for tax return exonerations under KRS 133.110 or under KRS 64.012.
KRS 133.110 provides that the county judge/executive may, after giving notice to the county attorney, sheriff, and PVA, correct any mere clerical errors in an assessment or any duplication of assessment.
KRS 64.012 sets out a list of fees which can be charged by the county clerk for various services. There is no fee provided for exonerating tax bills. The Kentucky Court of Appeals (now Supreme Court) has on many occasions pointed out that she fiscal court has limited jurisdiction and can only make those appropriations authorized by statute. See Citizens Bank & Trust Company v. Palumbo, Ky., 290 S.W.2d 489 (1956). Also see Mills v. Lantrip, 170 Ky. 81, 185 S.W. 514 (1916), where it is pointed out that no fee is applicable for entering orders for exonerations, recording services for taxes and orders appointing tax supervisors, recording delinquent tax lists, recording report of delinquent taxes and so forth. In Owen County v. Walker, 141 Ky. 516, 133 S.W. 236 (1911), the court pointed out that no fees are allowable to the county clerk for copying the names of delinquent taxpayers.
In the absence of specific authority in the statutes there is no basis for the court paying any compensation to the Estill County Clerk for exonerating tax bills.