The annual sheriff's tax settlement audit required by KRS 134.192(1) shall be one (1) audit encompassing the period September 1 to August 31 and the taxes collected on real estate, tangible personal property, unmined coal, oil and gas reserve, other minera l or energy resources, public service corporations, and any other ad valorem collections for which: (1) The collection schedule has been completed; (2) Delinquent tax claims have been filed with the county clerk in accordance with KRS 134.122; and (3) Settlements have been prepared in accordance with KRS 134.192.
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