103 KAR 5:120. Sheriff's cash book.


      RELATES TO: KRS 134.160


      NECESSITY, FUNCTION, AND CONFORMITY: Kentucky law provides that the Revenue Cabinet shall direct each county sheriff to keep his books and records in a manner and form so that all collections and disbursements from whatever source may be easily audited. This administrative regulation specifies certain records and procedure necessary to carry out this statutory requirement.


      Section 1. Sheriff's Cash Book. (1) Regular ad valorem tax bill collections:

      (a) All sheriffs shall maintain a cash book in which all tax collections shall be posted on a daily basis except those sheriffs using a computer service to document tax collections, as set out in paragraph (b) of this subsection, by year for which tax bill was prepared; year, month and day of collection; taxing district or tax levying authority; amounts for each classification of property collected payable to each taxing district or authority; two (2) percent discount if applicable; two (2) percent penalty if applicable; six (6) percent penalty if applicable; and total amount collected from each regular property tax bill.

      (b) Those sheriffs using a computer service shall obtain from that service a detail listing, by taxpayer or tax bill number, of all bills paid during that month. This detailed listing will support the total tax collections as furnished by the computer service to the sheriff for the monthly property tax collections report to the Revenue Cabinet.

      (2) Omitted property tax bills and judgment collections. A separate section of sheriff's cash book sheets shall be maintained for collections of omitted property tax bill collections with distinct entry columns as in subsection (1) of this section with the following exceptions:

      (a) There shall be a column for ten (10) percent penalty;

      (b) There shall be a column for twenty (20) percent penalty;

      (c) There shall be a column for interest.

      (3) Miscellaneous tax collections. Separate sheets shall be maintained for entering daily collections of:

      (a) Public service;

      (b) Distilled spirits;

      (c) Bank shares.

      (4) The sheets inserted in sheriff's cash book shall bear the printing "Sheriff's Cash Book_____Month of_____19_____Page No._____" across the top of the opposing pages.

      (5) Each sheriff shall maintain an acceptable ledger in which must be recorded an accurate record of all disbursements made by him indicating:

      (a) Date payment made;

      (b) To whom paid;

      (c) Amount of payment;

      (d) For what payment was made;

      (e) From which account payment was made.

      (6) Cash book receipts and ledgers of disbursements shall be balanced within two (2) days after the close of each month. (1 Ky.R. 1006; eff. 6-11-75.)