Grayson County Board of Education v. Boone

STEINFELD, Judge.

Appellant, Grayson County Board of Education, sued to surcharge the settlements made by the former Sheriff, Ralph R. Boone, for the years 1958 through 1961. The Board has the duty of controlling and managing school funds. KRS 160.290. Ap-pellee had the duty of collecting school taxes. KRS 160.500. The other duties of his office were multitudinous.

KRS 160.500 authorizes the sheriff to charge a fee of 4% of the school taxes collected. However, if the charge, including his compensation, exceeds reasonable costs of collecting, he is limited to a lesser charge. See Board of…