Summary of Original Version

Create a new section of KRS Chapter 134 to require the annual sheriff's tax settlement audit to be one audit for the period September 1 to August 31 including specific taxes and every type of tax for which a collection schedule has been completed, delinquent tax claims have been filed, and settlements have been prepared; amend KRS 132.192 to require sheriffs in counties with a population of 70,000 or less to provide a complete statement of funds and expenditures for the preceding calendar year to the fiscal court by March 15; EFFECTIVE January 1, 2022.

Statutes affected:
Introduced: 134.192
Acts Chapter 37: 134.192
Current: 134.192