Ky. Rev. Stat. § 134.193

Current through 2024 Ky. Acts ch.225

Section 134.193 - Annual sheriff's tax settlement audit - Requirements

The annual sheriff's tax settlement audit required by KRS 134.192(1) shall be one (1) audit encompassing the period September 1 to August 31 and the taxes collected on real estate, tangible personal property, unmined coal, oil and gas reserve, other mineral or energy resources, public service corporations, and any other ad valorem collections for which:

(1) The collection schedule has been completed;

(2) Delinquent tax claims have been filed with the county clerk in accordance with KRS 134.122; and

(3) Settlements have been prepared in accordance with KRS 134.192.

KRS 134.193

Effective: January 1, 2022

Created 2021 Ky. Acts ch. 37, sec. 1, effective January 1, 2022.

Added by 2021 Ky. Acts ch. 37,§ 1, eff. 1/1/2022.