KRS 133.220 — Tax bill forms -- Attestation of bills -- Duties of sheriff or collector -- Treatment of undeliverable notices

(1) The department annually shall furnish to each county clerk tax bill forms designed
for adequate accounting control sufficient to cover the taxable property on the rolls.
(2) After receiving the forms, the county clerk shall prepare for the use of the sheriff or
collector a correct tax bill for each taxpayer in the county whose property has been
assessed and whose valuation is included in the certification provided in KRS
133.180. If the bills are bound, the cost of binding shall be paid out of the county
levy. Each tax bill shall show the rate of tax upon each one hundred dollars ($100)
worth of property for state, county, and school purpo ses; the name of the taxpayer
and his or her mailing address; the number of acres of farm land and its value; the
number of lots and their value; the amount and value of notes and money; the value
of mixed personal property; the total amount of taxes due t he state, county, school
district, and any other taxing district for which the sheriff collects taxes; and shall
include a statement that notifies the taxpayer that costs and fees increase
substantially if the taxes become delinquent. Provision shall be ma de for the sheriff
to have a stub, duplicate, or other proper evidence of receipt of payment of each tax
bill.
(3) Tax bills prepared in accordance with the certification of the department shall be
delivered to the sheriff or collector by the county clerk before September 15 of each
year. The clerk shall take a receipt showing the number of tax bills and the total
amount of tax due each taxing district as shown upon the tax bills. The receipt shall
be signed and acknowledged by the sheriff or collector before the county clerk, filed
with the county judge/executive, and recorded in the order book of the county
judge/executive in the manner required by law for recording the official bond of the
sheriff.
(4) Upon delivery to him or her of the tax bills, the she riff or collector shall mail a
notice to each taxpayer, showing the total amount of taxes due the state, county,
school district, and any other taxing district for which the sheriff collects taxes, the
date on which the taxes are due, and any discount to w hich the taxpayer may be
entitled upon payment of the taxes prior to a designated date. The sheriff shall not
mail tax notices prior to September 15.
(5) All notices returned as undeliverable shall be submitted no later than the following
work day to the p roperty valuation administrator. The property valuation
administrator shall correct inadequate or erroneous addresses if the information to
do so is available and, if property has been transferred, shall determine the new
owner and the current mailing addr ess, or the in -care-of address reflected in the
deed as required by KRS 382.135. The property valuation administrator shall return
the corrected notices to the sheriff or collector on a daily basis as corrections are
made, but no later than fifteen (15) da ys after receipt. Uncorrected notices shall be
submitted to the department by the property valuation administrator.