Upon receipt of a certification of omitted property by the property valuation administrator or by the Department of Revenue, the county clerk shall make out for the use of the sheriff or collector a tax bill for each taxpayer who owes omitted taxes. The omitted tax bills shall be attested by the clerk in the same manner as the tax bills described in KRS 133.220. The clerk shall deliver the omitted tax bill to the sheriff or collector as soon as the omitted property has been finally assessed.
KRS 133.230
Preparation of omitted tax bills -- Delivery to sheriff
Applied in 1 court decision — leading case Commonwealth v. Interstate Grocery Co. (1955)
Most recently applied in Commonwealth v. Interstate Grocery Co. (October 1955)
Effective: June 20, 2005 History: Amended 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.