KRS 134.193 — Annual sheriff's tax settlement audit -- Requirements

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 minera l 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.