{"data":{"id":"us-ky/krs-134.193","jurisdiction":"us-ky","citation":"KRS 134.193","heading":"Annual sheriff's tax settlement audit -- Requirements.","body":"The annual sheriff's tax settlement audit required by KRS 134.192(1) shall be one (1)\naudit encompassing the period September 1 to August 31 and the taxes collected on real\nestate, tangible personal property, unmined coal, oil and gas reserve, other minera l or\nenergy resources, public service corporations, and any other ad valorem collections for\nwhich:\n(1) The collection schedule has been completed;\n(2) Delinquent tax claims have been filed with the county clerk in accordance with\nKRS 134.122; and\n(3) Settlements have been prepared in accordance with KRS 134.192.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51772","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"968e3449fcc5b1d62a3cf2266dcdf3f793426192b8ef7def3e62d596cd9352ed","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.192","next":"us-ky/krs-134.200"},"notice":"GroundRules: Original legal text. Not legal advice."}