KRS 91.660

The city assessor shall make out and authenticate the tax bills on the assessments made under KRS 91.640 and 91.650, and such tax bills shall have the same effect as tax bills made out and authenticated by him on assessments of other property. He shall list the tax bills with the tax receiver for collection, and they shall be due and payable at the same time, be subject to the same discounts and penalties, and be collectible by distraint, garnishment and action in the same manner as other tax bills due the city.