15 chapters · 869 sections in this title.
KRS § 135.010 Attachment by sheriff to collect taxes or public dues -- Notice -- Parties
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(1) If the sheriff or other person having any taxes or public dues in his hands for collection believes another person to be indebted in money, property or other thing of value to the person owing the taxes or public dues, and believes he cannot otherwise collect the taxes or pub…
KRS § 135.020 Effect of notice of attachment -- Hearing -- Defense by taxpayer -- Judgment -- Delivery of debt to sheriff -- Release of taxpayer
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Judgment -- Delivery of debt to sheriff -- Release of taxpayer. (1) The notice referred to in KRS 135.010 shall operate to enjoin the person named in it from paying money, property, or any other thing of value owing at the time of the service of the notice or accruing thereafter,…
KRS § 135.030 Issue of process and executions on judgments in favor of the state
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(1) Each Circuit Court clerk shall, after the expiration of ten (10) days from the rendition of judgment in favor of the state, unless otherwise ordered by the court, issue proper process and place it in the hands of the sheriff on all such judgments that have not been paid or re…
KRS § 135.040 Equitable action by Department of Revenue on unsatisfied execution or uncollectible tax bill -- County attorney to assist -- Limitation -- Penalty
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uncollectible tax bill -- County attorney to assist -- Limitation -- Penalty. (1) On the return of "no property found" on an execution issued upon a judgment in favor of the state, the Department of Revenue may institute equitable proceedings in the Franklin Circuit Court or any …