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UNOFFICIAL COPY 21 RS HB 265/GA AN ACT relating to sheriffs' tax settlements.
CHAPTER 37 1 CHAPTER 37 ( HB 265 ) AN ACT relating to sheriffs' tax settlements.
If no local Page 1 of 4 HB026510.100 - 451 - XXXX GA UNOFFICIAL COPY 21 RS HB 265/GA settlement has been initiated by July 1 of any year, the department may initiate the local settlement on behalf of the county, the school district, and the taxing districts.
If no local settlement has been initiated by July 1 of any year, the department may initiate the local settlement on behalf of the county, the school district, and the taxing districts.
(b) The fees and commissions which the sheriff would have been entitled to Page 2 of 4 HB026510.100 - 451 - XXXX GA UNOFFICIAL COPY 21 RS HB 265/GA receive from the taxing districts shall be paid to the department.
(b) The fees and commissions which the sheriff would have been entitled to receive from the taxing districts shall be paid to the department.
(9) No tax bills or tax books shall be delivered to the sheriff during the second or any subsequent calendar year of the sheriff's regular term until the settlement is submitted and approved by the department and the governing body of a county, and until the sheriff's bond is in place, should a bond be required by the fiscal court.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (9) No tax bills or tax books shall be delivered to the sheriff during the second or any subsequent calendar year of the sheriff's regular term until the settlement is submitted and approved by the department and the governing body of a county, and until the sheriff's bond is in place, should a bond be required by the fiscal court.
The settlement for excess fees and commissions and other income shall be subject to Page 3 of 4 HB026510.100 - 451 - XXXX GA UNOFFICIAL COPY 21 RS HB 265/GA correction by audit conducted pursuant to KRS 43.070 or 64.810.
The settlement for excess fees and commissions and other income shall be subject to correction by audit conducted pursuant to KRS 43.070 or 64.810.
Page 4 of 4 HB026510.100 - 451 - XXXX GA
Signed by Governor March 17, 2021.
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