Title XI, Revenue and Taxation

(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…

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,…

(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…

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 …

Injunction -- Attachment and garnishment. (1) The commissioner of revenue shall prosecute diligently the collection of all license fees, omitted license, inheritance, estate, income, excise or franchise taxes, judgments or other moneys, claims or demands due the state from any pe…

taxing district from collecting officer or taxpayer -- Penalty. (1) Employees of the Department of Revenue shall, when directed by the commissioner, institute actions in the name of the state, and in the name of any county, school or other taxing district, on relation of the comm…

Docketing and trial -- Judgment. (1) When an action is brought in the Franklin Circuit Court against a sheriff or clerk, or against the sureties on his official bond, or against his heirs, devisees or representatives, or against any other person required to pay money into the Sta…

If any of the defendants in an action brought under KRS 135.080 shall, upon oath, deny the execution of the bonds or instruments whereby they are sought to be made liable, a jury, if required, shall be impaneled to try the facts. All other facts may be tried by the court. Nothing…

Interference with sale. (1) Judgments in the name of the state or county against sheriffs and other public collectors, their sureties, or their heirs, devisees or personal representatives, or any of them, shall bind the estate, legal or equitable, of all of the defendants to the …

or county. Officers and their deputies failing to levy executions in the name of the state or county, or withholding any such executions, and not making return thereof for one (1) month after the return day, or failing to pay the money when collected, shall, together with their s…

distribution of proceeds. When the property of the defendant in execution, upon a judgment against a defaulting public officer, is encumbered by a previous bona fide mortgage, deed of trust or other encumbrance or prior lien, the officer shall, if no other property is found upon …

(1) If return is made on an execution against a sheriff or other public defaulter to the state and his sureties that there was no sale of personal property for the want of bidders, the Department of Revenue may direct the property levied upon to be removed from county to county f…

Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Kentucky to recover any tax which may be owing to it when the like right is accorded to the Commonwealth of Kentucky and its political subdivisions by such …

(1) Except as provided in subsection (2) of this section, any officer who fails to perform any duty required of him by KRS 135.030 shall be fined not less than fifty dollars ($50) nor more than one hundred dollars ($100) for each offense. (2) Any officer who makes a false return …