KRS 149.570: Computation of timberland assessment -- Delivery of tax bills.

(1) When the property tax rolls are delivered to the county clerk by the property

valuation administrator, as required by law, the county clerk shall compute the

assessment due the county from each owner of timberland in accordance with the

rate fixed by the c ounty governing body and the amount of timberland acreage

indicated on the property tax roll.

(2) The computation shall be made on the regular tax bills in such manner as may be

directed by regulation of the Department of Revenue.

(3) The county clerk shall deliver these bills to the sheriff for collection as provided in

KRS 133.220(3).