KRS 133.220: Tax bill forms -- Attestation of bills -- Duties of sheriff or collector --

Treatment of undeliverable notices.

(1) The department annually shall furnish to each county clerk tax bill forms designed

for adequate accounting control sufficient to cover the taxable property on the rolls.

(2) After receiving the forms, the county clerk shall prepare for the use of the sheriff or

collector a correct tax bill for each taxpayer in the county whose property has been

assessed and whose valuation is included in the certification provided in KRS

133.180. If the bills are bound, the cost of binding shall be paid out of the county

levy. Each tax bill shall show the rate of tax upon each one hundred dollars ($100)

worth of property for state, county, and school purpo ses; the name of the taxpayer

and his or her mailing address; the number of acres of farm land and its value; the

number of lots and their value; the amount and value of notes and money; the value

of mixed personal property; the total amount of taxes due t he state, county, school

district, and any other taxing district for which the sheriff collects taxes; and shall

include a statement that notifies the taxpayer that costs and fees increase

substantially if the taxes become delinquent. Provision shall be ma de for the sheriff

to have a stub, duplicate, or other proper evidence of receipt of payment of each tax

bill.

(3) Tax bills prepared in accordance with the certification of the department shall be

delivered to the sheriff or collector by the county clerk before September 15 of each

year. The clerk shall take a receipt showing the number of tax bills and the total

amount of tax due each taxing district as shown upon the tax bills. The receipt shall

be signed and acknowledged by the sheriff or collector before the county clerk, filed

with the county judge/executive, and recorded in the order book of the county

judge/executive in the manner required by law for recording the official bond of the

sheriff.

(4) Upon delivery to him or her of the tax bills, the she riff or collector shall mail a

notice to each taxpayer, showing the total amount of taxes due the state, county,

school district, and any other taxing district for which the sheriff collects taxes, the

date on which the taxes are due, and any discount to w hich the taxpayer may be

entitled upon payment of the taxes prior to a designated date. The sheriff shall not

mail tax notices prior to September 15.

(5) All notices returned as undeliverable shall be submitted no later than the following

work day to the p roperty valuation administrator. The property valuation

administrator shall correct inadequate or erroneous addresses if the information to

do so is available and, if property has been transferred, shall determine the new

owner and the current mailing addr ess, or the in -care-of address reflected in the

deed as required by KRS 382.135. The property valuation administrator shall return

the corrected notices to the sheriff or collector on a daily basis as corrections are

made, but no later than fifteen (15) da ys after receipt. Uncorrected notices shall be

submitted to the department by the property valuation administrator.