Kentucky Statutes 133.230 – Preparation of omitted tax bills — Delivery to sheriff
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Upon receipt of a certification of omitted property by the property valuation administrator or by the Department of Revenue, the county clerk shall make out for the use of the sheriff or collector a tax bill for each taxpayer who owes omitted taxes. The omitted tax bills shall be attested by the clerk in the same manner as the tax bills described in KRS
133.220. The clerk shall deliver the omitted tax bill to the sheriff or collector as soon as the omitted property has been finally assessed.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 244, effective June 20, 2005. — Amended
1992 Ky. Acts ch. 338, sec. 15, effective July 14, 1992. — Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 12. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239b.
133.220. The clerk shall deliver the omitted tax bill to the sheriff or collector as soon as the omitted property has been finally assessed.
Terms Used In Kentucky Statutes 133.230
- Department: means the Department of Revenue. See Kentucky Statutes 133.010
- Taxpayer: means any person made liable by law to file a return or pay a tax. See Kentucky Statutes 133.010
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 244, effective June 20, 2005. — Amended
1992 Ky. Acts ch. 338, sec. 15, effective July 14, 1992. — Amended 1949 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 12. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4239b.