Using these values and allowing for exemptions, the ***tax roll*** is completed by the Property Appraiser and approved by the Department of Revenue. The ***tax roll*** is then certified by the Property Appraiser to the Tax Collector who mails the tax notice/receipt to the owner's last address of record as it appears on the ***tax roll***. (Note: The owner of record is the owner as of January 1st of the tax year.) It is the responsibility of each taxpayer to see that the taxes are paid and that a tax bill is received.
http://www.cctaxcol.com/advalorem.htm

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Note added at 2 hrs (2006-03-16 15:08:58 GMT)
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Notwithstanding the provisions of KRS 61.870 to 61.884, when the Department of Revenue has completed action on the assessment of property in any county and has certified the assessment to the county clerk of that county, as provided for in KRS133.180, ***the property tax roll***, or a copy of the property tax roll, shall be retained inthe office of the property valuation administrator for maintenance as an open publicrecord for five (5) years. ***The property tax roll*** shall be available for public inspection during the regular working hours of the office of the property valuation administrator as provided for in KRS 132.410(2).
http://72.14.207.104/search?q=cache:Lbtv8hVDw_oJ:www.lrc.sta...