149.580 Collection of timberland assessment.
112 words·~1 min read·
/ky/chapter-149/149-580A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)The sheriff shall collect the assessment at the same time and in the same manner in
which he or she collects the state and county ad valorem tax. He or she shall issue a
receipt to the taxpayer, report to the county judge/executive, and make his or her
annual and final settlements with the fiscal court at the same time and in the same
manner provided by law for his or her report and settlement of county and state
taxes.
(2)Such assessments shall become due and payable on the date, and subject to the same
discounts, delinquency date, and penalties provided in KRS 134.015 for state,
county, and district taxes.