Taylor County Sheriff's Department

The Sheriff's Office operations are dependent upon both fees from services and a small portion of financial assistance from Taylor County Fiscal Court.

Unlike most law enforcement agencies in Kentucky, the Sheriff’s Office possesses more responsibilities.  The primary role is to serve the courts and the secondary role is law enforcement.  Other duties include:

• Security is provided for both District and Circuit Court proceedings and Grand Jury while in session. 
• The Sheriff is required to attend the monthly Fiscal Court meetings.
• Inmates are transported to and from court proceedings from other jails and facilities throughout the state. 
• Transportation duties also extend to include those needing psychiatric evaluations.
• Kentucky law mandates that the Sheriff’s Office collect property taxes and distribute the appropriate amounts to each taxing district.
• The office prepares applications to be mailed to Frankfort for Carrying Concealed Deadly Weapons (CCDW) permits.
• Vehicle inspections are administered.
• Civil and Criminal summons, Warrants, Subpoenas, Evictions, and additional papers are served.
• Providing law enforcement is in addition to the duties mentioned here, and all are mandated by Kentucky Revised Statutes.
• Lake patrol (through a contract with the Corps of Engineers).

All of these sources generate vital revenue. 

Sheriff's Office cannot carry over funds from one year to the next.  All excess fees are surrendered over to Fiscal Court with each year's end.  Every new year begins with a zero balance. It is necessary for the Sheriff’s Office to borrow $200,000 from the Kentucky State Treasurer on a yearly basis.  The loan, along with the fees from services, assures the Sheriff's Office operational needs are met. 

The Sheriff has an audit conducted each year by the State Auditor's office.  The audits completed include both fee and tax accounts.  The County Settlement's audit is executed by a private auditor.  All audits from 2011 to the present year have been favorable.