KRS 68.095: Authority of county to collect ad valorem tax bills pursuant to the

procedure authorized in KRS 91.481 to 91.527.

In addition to those powers granted to counties by statute for the collection of ad valorem

taxes, a county may enforce collectio n of any tax bill due to the county by the procedure

authorized in KRS 91.481 to 91.527, subject to the statute of limitations in KRS 134.546.