{"data":{"id":"us-ky/krs-133.220","jurisdiction":"us-ky","citation":"KRS 133.220","heading":"Tax bill forms -- Attestation of bills -- Duties of sheriff or collector --","body":"Treatment of undeliverable notices.\n(1) The department annually shall furnish to each county clerk tax bill forms designed\nfor adequate accounting control sufficient to cover the taxable property on the rolls.\n(2) After receiving the forms, the county clerk shall prepare for the use of the sheriff or\ncollector a correct tax bill for each taxpayer in the county whose property has been\nassessed and whose valuation is included in the certification provided in KRS\n133.180. If the bills are bound, the cost of binding shall be paid out of the county\nlevy. Each tax bill shall show the rate of tax upon each one hundred dollars ($100)\nworth of property for state, county, and school purpo ses; the name of the taxpayer\nand his or her mailing address; the number of acres of farm land and its value; the\nnumber of lots and their value; the amount and value of notes and money; the value\nof mixed personal property; the total amount of taxes due t he state, county, school\ndistrict, and any other taxing district for which the sheriff collects taxes; and shall\ninclude a statement that notifies the taxpayer that costs and fees increase\nsubstantially if the taxes become delinquent. Provision shall be ma de for the sheriff\nto have a stub, duplicate, or other proper evidence of receipt of payment of each tax\nbill.\n(3) Tax bills prepared in accordance with the certification of the department shall be\ndelivered to the sheriff or collector by the county clerk before September 15 of each\nyear. The clerk shall take a receipt showing the number of tax bills and the total\namount of tax due each taxing district as shown upon the tax bills. The receipt shall\nbe signed and acknowledged by the sheriff or collector before the county clerk, filed\nwith the county judge/executive, and recorded in the order book of the county\njudge/executive in the manner required by law for recording the official bond of the\nsheriff.\n(4) Upon delivery to him or her of the tax bills, the she riff or collector shall mail a\nnotice to each taxpayer, showing the total amount of taxes due the state, county,\nschool district, and any other taxing district for which the sheriff collects taxes, the\ndate on which the taxes are due, and any discount to w hich the taxpayer may be\nentitled upon payment of the taxes prior to a designated date. The sheriff shall not\nmail tax notices prior to September 15.\n(5) All notices returned as undeliverable shall be submitted no later than the following\nwork day to the p roperty valuation administrator. The property valuation\nadministrator shall correct inadequate or erroneous addresses if the information to\ndo so is available and, if property has been transferred, shall determine the new\nowner and the current mailing addr ess, or the in -care-of address reflected in the\ndeed as required by KRS 382.135. The property valuation administrator shall return\nthe corrected notices to the sheriff or collector on a daily basis as corrections are\nmade, but no later than fifteen (15) da ys after receipt. Uncorrected notices shall be\nsubmitted to the department by the property valuation administrator.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28358","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"05534a0bd1eb5a492e5ce594bc0f9d6dcb3ec34244265f6847f09e95fc0bb609","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.215","next":"us-ky/krs-133.225"},"notice":"GroundRules: Original legal text. Not legal advice."}