KRS 149.580: Collection of timberland assessment.

(1) The sheriff shall collect the assessment at the same time and in the same manner in

which he or she collects the state and county ad valorem tax. He or she shall issue a

receipt to the taxpayer, report to the county judge/executive, and make his or her

annual and final settlements with the fiscal court at the same time and in the same

manner provided by law for his or her report and settlement of county and state

taxes.

(2) Such assessments shall become due and payable on the date, and subject to the same

discounts, delinquency date, and penalties provided in KRS 134.015 for state,

county, and district taxes.