KRS 133.180 — Certification by department to county clerk -- Certification of tax books -- 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.