2006 Kentucky Revised Statutes - .330   Quietus and bond of sheriff -- Settlement on recertified tax bills.

134.330 Quietus and bond of sheriff -- Settlement on recertified tax bills. (1) No tax bill or tax book shall be delivered to the sheriff during the second or any subsequent calendar year of the sheriff's regular term until he exhibits a quietus from the Department of Revenue and from the fiscal court of his county for the preceding tax period and his revenue bond, if bonding is required by the fiscal court, for the next tax year. (2) If the tax records of a county are destroyed by fire, lost, stolen, or mutilated so as to require reassessment of the property in the county or a recertification of the tax bills, the sheriff shall have five (5) months from the time he receives the recertified tax bills within which to make settlement with the department and the fiscal court, and to receive his quietus from the department and the fiscal court. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 264, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 6, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 183, sec. 3, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4130.