House Bill 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

Actions

Top
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)


Last updated: 11/9/2023 2:52 PM (EST)