21RS HB 265

Actions

Last Action	03/18/21: signed by Governor (Acts Ch. 37)
Title	AN ACT relating to sheriffs' tax settlements.
Bill Documents	Acts Chapter 37 Current/Final Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	451
Sponsors	M. Imes, J. Blanton
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.
Index Headings of Original Version	Auditor of Public Accounts - Annual sheriff tax settlement audit requirements Local Mandate - Annual sheriff tax settlement audit requirements Effective Dates, Delayed - Annual sheriff tax settlement audit requirements, January 1, 2022 Sheriffs - Annual sheriff tax settlement audit requirements Taxation - Property taxation, annual sheriff tax settlement audit requirements Taxation, Property - Annual sheriff tax settlement audit requirements
Votes	Vote History

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01/13/21	introduced in House to Committee on Committees (H)
02/04/21	to Local Government (H) posted in committee
02/10/21	reported favorably, 1st reading, to Calendar
02/11/21	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Tuesday, February 16, 2021
02/22/21	3rd reading, passed 95-0
02/23/21	received in Senate to Committee on Committees (S)
02/26/21	to Appropriations & Revenue (S)
03/03/21	reported favorably, 1st reading, to Consent Calendar
03/04/21	2nd reading, to Rules posted for passage in the Consent Orders of the Day for Friday, March 5, 2021
03/05/21	3rd reading, passed 36-0
03/11/21	received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
03/18/21	signed by Governor (Acts Ch. 37)