KRS 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 minera l 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.