KRS 91.420: Tax bills, how made out and listed for collection -- Evidence of validity of

tax.

During December of each year or as soon as the rates for the coming year are fixed, the

tax bills shall be made out according to the provisions of the ordinances levying taxes and

the following January shall be listed with the tax receiver for collection. Except as

provided in KRS 133.240, taxes on personal property may be included with those on

some one (1) parcel of land and improvements. Any tax bill so listed with the tax receiver

shall be prima facie proof that all steps have been taken to make it a binding tax bill for

the amounts and purposes and against the person and property therein named or

described.