KRS 133.230: Preparation of omitted tax bills -- Delivery to sheriff.

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 om itted 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.