RELATES TO:
KRS
134.122
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
134.122 requires the Department of Revenue to
promulgate an administrative regulation providing the criteria for the
information required to be provided by the sheriff when transferring delinquent
property tax bills to the county clerk. This administrative regulation provides
a listing of information to be included in those transfers.
Section 1. The sheriff and county clerk may
mutually agree to a list of information that is needed to ensure a successful
electronic transfer of delinquent property tax data from the sheriff's office
to the county clerk's office by the date required by
KRS
134.122.
Section 2. If the sheriff and county clerk do
not mutually agree on the information to be provided electronically in the
delinquent property tax data transfer, the following demographic information
shall be included in any electronic form utilized to transfer delinquent tax
bill data from the sheriff's office to the county clerk's office:
(1) Tax year;
(2) Tax bill number;
(3) Tax district:
(4) Taxpayer name;
(5) Street address;
(6) City, state, and zip code;
(7) Property location address;
(8) Class of property;
(9) Assessed value of property;
(10) Applicable tax districts;
(11) Tax rates imposed by each tax
district;
(12) Tax amount due each
tax district;
(13) Total tax amount
due;
(14) Total penalty amount
due;
(15) Total sheriff's fee
due;
(16) Total sheriff's
commission due; and
(17) Grand
total due at the time of transfer.
Section 3. The demographic information
described in Section 2 of this administrative regulation shall be transferred
via an electronic data file that is usable by any software vendor utilized by
the sheriff or county clerk.