KRS 134.820 — Final settlement

(1) Each county clerk shall annually, by January 31 of each year, make a settlement
with the state, county, city, urban -county government, school, and special taxing
districts for all ad valorem taxes on motor vehicles collected for the prior tax period.
In the event that any county clerk resigns, dies or otherwise vacates his office, a
settlement with all districts shall be made within thirty (30) days from the date the
office is vacated.
(2) On final settlement, the clerk shall pay the state, county, city, ur ban-county
government, school, or special taxing districts all moneys remaining in his hands to
which they are entitled.