133.180 Certification by department to county clerk -- Certification of tax books --

165 words·~1 min read·/ky/133-180

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effect.

(1)When the department has completed its action on the assessment of property in any

county, it shall immediately certify to the county clerk the assessment and the

amount of taxes due. The department shall charge the amount of taxes due from the

county to the sheriff of the county. When any item of property is in process of

appeal and the valuation has not been finally determined, the certification of such

property shall be based on the valuation claimed by the taxpayer as the true value.

The county clerk shall affix the certification to the tax books and enter it of record

in the order book, and it shall be the sheriff's or collector's warrant for the collection

of taxes.

(2)Where provision is not otherwise made for the collection of taxes, the assessment or

proportion thereof allocable to a local taxing district shall be certified to the county

clerk in which the taxing district is located, for collection as provided by law.