Board of Education v. Workman

CULLEN, Commissioner.

The Board of Education of Lawrence County appeals from a judgment allowing the sheriff the full statutory fee of four percent for collection of school taxes. KRS 160.500. The judgment was based on a finding that the reasonable cost of collection exceeded four percent.

In Dickson v. Jefferson County Board of Education, 311 Ky. 781, 225 S.W.2d 672, the rule was laid down that a sheriff’s compensation for collecting school taxes can not •exceed the reasonable cost of collection. In four later cases this Court was called upon to determine what constituted a reasonable cost of…