(1) The sheriff shall collect the assessment at the same time and in the same manner in which he or she collects the state and county ad valorem tax. He or she shall issue a receipt to the taxpayer, report to the county judge/executive, and make his or her annual and final settlements with the fiscal court at the same time and in the same manner provided by law for his or her report and settlement of county and state taxes.
(2) Such assessments shall become due and payable on the date, and subject to the same discounts, delinquency date, and penalties provided in KRS § 134.015 for state, county, and district taxes.

Terms Used In Kentucky Statutes 149.580

  • 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.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

Effective: January 1, 2010
History: Amended 2009 Ky. Acts ch. 10, sec. 63, effective January 1, 2010. — Amended 1978 Ky. Acts ch. 384, sec. 287, effective June 17, 1978. — Created 1958
Ky. Acts ch. 139, sec. 8, effective June 19, 1958.