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

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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 <br>amount of taxes due. The department shall charge the amount of taxes due from the <br>county to the sheriff of the county. When any item of property is in process of <br>appeal and the valuation has not been finally determined, the certification of such <br>property shall be based on the valuation claimed by the taxpayer as the true value. <br>The county clerk shall affix the certification to the tax books and enter it of record <br>in the order book, and it shall be the sheriff's or collector's warrant for the collection <br>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 <br>clerk in which the taxing district is located, for collection as provided by law. Effective: January 1, 2010 <br>History: Amended 2009 Ky. Acts ch. 10, sec. 43, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 238, effective June 20, 2005. -- Repealed and <br>reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 342, effective July 13, 1990. -- <br>Amended 1974 Ky. Acts ch. 326, sec. 9. -- Amended 1964 Ky. Acts ch. 141, sec. 19. <br>-- Amended 1960 Ky. Acts ch. 186, Art. I, sec. 38. -- Amended 1949 (1st Extra. <br>Sess.) Ky. Acts ch. 2, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. sec. 4128a-2.