{"data":{"id":"us-ky/krs-133.180","jurisdiction":"us-ky","citation":"KRS 133.180","heading":"Certification by department to county clerk -- Certification of tax books --","body":"Effect.\n(1) When the department has completed its action on the assessment of property in any\ncounty, it shall immediately certify to the county clerk the assessment and the\namount of taxes due. The department shall charge the amount of taxes due from the\ncounty to the sheriff of the county. When any item of property is in process of\nappeal and the valuation has not been finally determined, the certification of such\nproperty shall be based on the valuation claimed by the taxpayer as the true value.\nThe county clerk shall affix the certification to the tax books and enter it of record\nin the order book, and it shall be the sheriff's or collector's warrant for the collection\nof taxes.\n(2) Where provision is not otherwise made for the collection of taxes, the assessment or\nproportion thereof allocable to a local taxing district shall be certified to the county\nclerk in which the taxing district is located, for collection as provided by law.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28351","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"e28b784daff831326234da4dbcb58cbd4ca268250f82b29b10d8f01b191e9f3a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.170","next":"us-ky/krs-133.181"},"notice":"GroundRules: Original legal text. Not legal advice."}