AN ACT relating to property taxes.
     Amend KRS 134.020 to allow taxpayers to make quarterly estimated real property tax payments; require sheriff to accept conforming payments; allow sheriff a 5% fee on all received quarterly payments; amend KRS 133.220, and 134.140 to conform; make Act apply to tax assessment years beginning on or after January 1, 2004.

     (Prefiled by the sponsor(s))

     Jan 7-introduced in House; to Appropriations and Revenue (H)