KRS 91.660: Tax bills, how made out and collected.

The city assessor shall make out and authenticate the tax bills on the assessments made

under KRS 91.640 and 91.650, and such tax bills shall have the same effect as tax bills

made out and authenticated by him on assessments of other property. He shall lis t the tax

bills with the tax receiver for collection, and they shall be due and payable at the same

time, be subject to the same discounts and penalties, and be collectible by distraint,

garnishment and action in the same manner as other tax bills due the city.