The sheriff�s duties fall into four categories: tax collection, election duties, services to court, and law enforcement. The majority of the sheriff�s time is spent on civil duties as opposed to the criminal or law enforcement.
KRS Chapter 70 relates to duties of the Sheriff and the deputies. The Mercer County Sheriff�s Office is responsible annually for: Service of 3,000+ civil and criminal papers, Collection of $8,000,000+ in tax money, 1,000+ car inspections, 4,500+ hours securing the courtrooms and courthouse, Carry concealed weapons permits, 350+ cases opened, 225+ accidents worked, 210+ transports (mental detentions, juveniles and prisoners), Administering an $800,000 Annual budget, Patrolling county roads, Funeral escorts, attend election board meetings, and service of executions and sales.