Kentucky Genealogy and History

County Attorneys and Tax Commissioner

The History of Lyon County Government

Submitted by Jo Ann Scott - 2008




COUNTY ATTORNEY

Duties

The county attorney serves as a legal advisor for the county's fiscal court and prosecutes all criminal and felony cases brought before the Lyon County Court.
As compensation, the county attorney receives $150.00 per month and forty per cent of all money paid in fines. In addition he receives a $125.00 expense account from the state.

Office-Holders

The following men have held the office of county attorney from 1854
to the present date:

1854-1856—J. W. O'Hara 1910-1918—J. S. Hodge
1856-1862—Russell W. Wake 1918-1926—C. C. Molloy, Sr.
1862-1878—Finis A. Wilson 1926-1930—J. S. Hodge
1878-1886—Dan B. Cassidy 1930-1938—James A. Vinson
1886-1890—E. H. James 1938-1942—R. L. Sisson        
1890-1898—Warren Martin 1942-1962—C. C. Molloy, Jr.
1898-1906—Sam C. Molloy 1962- —J. E. Story 1906-1910—Walter Krone
        
TAX COMMISSIONER

Duties

The duties of the tax commissioner are to encourage all property
owners to list their property, keep a record of all taxes of real property, make assessments for all taxable property, (except certain property which is assessed by the Department of Revenue) make every effort to locate, identify and assess property, and to prepare the tax roll. He shall also maintain an inventory of all exempt property, attend all hearings held by county board of supervisors, the Department of Revenue, or any other hearing pertaining to the assessment of property in Lyon County, and be present at the opening of lock boxes by administrators and report their contents to the Department of Revenue.
Tax commissioner compensation is ten cents a hundred on the first three million dollars of assessed valuation and two cents a hundred on the remainder. Deputy allowance allowed to tax commissioners' offices is paid by state and county. The county deputy gets $200.00 for first two million dollar assessment and one-half per cent per hundred of remainder of the assessed valuation. The county also allows $500.00 for deputy hire and $50.00 for expenses.


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