Kentucky Statutes 134.193 – Annual sheriff’s tax settlement audit — Requirements
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The annual sheriff’s tax settlement audit required by KRS § 134.192(1) shall be one (1) audit encompassing the period September 1 to August 31 and the taxes collected on real estate, tangible personal property, unmined coal, oil and gas reserve, other mineral or energy resources, public service corporations, and any other ad valorem collections for which:
(1) The collection schedule has been completed;
(2) Delinquent tax claims have been filed with the county clerk in accordance with
KRS § 134.122; and
(3) Settlements have been prepared in accordance with KRS § 134.192.
Effective: January 1, 2022
History: Created 2021 Ky. Acts ch. 37, sec. 1, effective January 1, 2022.
(1) The collection schedule has been completed;
Terms Used In Kentucky Statutes 134.193
- real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(2) Delinquent tax claims have been filed with the county clerk in accordance with
KRS § 134.122; and
(3) Settlements have been prepared in accordance with KRS § 134.192.
Effective: January 1, 2022
History: Created 2021 Ky. Acts ch. 37, sec. 1, effective January 1, 2022.