Ky. Rev. Stat. § 133.180

Certification by department to county clerk -- Certification of tax books --

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 -- Repealed and reenacted 1990 Ky.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

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1952–2022 · leading case: Kling v. Geary

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Kling v. Geary (1984) ky “—No tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the department of revenue to the county clerk as provided in KRS 133.180. 132.487(2) (Previously quoted.”

ST. MATTHEWS FIRE PROT. DIST. v. Aubrey (2009) kyctapp “KRS 133.180. The Department provides forms to the clerk for preparation of the tax bills.”

National Distillers Products Corp. v. Board of Education ex rel. Reeves (1952) kyctapp “levy of the tax rate, employing these words: “No tax rate for any county or school district levy to be based upon the assessment of property required to be equalized by the Kentucky Tax Commission shall be determined before the assessment of property for the county in which such…”

City of St. Matthews v. Trueheart (1954) kyctapp “220; the assessment procedure, including equalization, normally is completed by June 30, KRS 133.180; and taxes become due in September and delinquent in January, KRS 134.”

St. Matthews Fire Protection District v. Aubrey (2009) kyctapp “KRS 133.180. The Department provides forms to the clerk for preparation of the tax bills.”

Tax Recall Petition Committee, Acting by and Through Its Members And Bobbie Holsclaw, in Her Official Capacity as Jeffer (2022) ky “487, no tax rate for any taxing district imposing a levy upon the county assessment shall be determined before the assessment is certified by the Department of Revenue to the county clerk as provided in KRS 133.180.” 37 Abel v. Austin, 411 S.W.”

Board of Education v. Commonwealth, Department of Revenue (1974) kyctapp · cites it 4× “380(1) for purposes of the Minimum Foundation Program, the Department of Revenue must use the figure it has certified under KRS 133.180 for tax purposes. If so, of course, there really is nothing for it to “determine” under KRS 157.”

Department of Revenue v. Oldham County (1967) kyctapp · cites it 2× “KRS 133.180 provides that when the department has completed its action on the assessment of property in any county it shall, not later than June 20, certify the assessment to the county clerk.”

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