Title IX, Counties, Cities, and Other Local Units

Disposition of revenue -- Penalty -- Lien. (1) The treasurer and secretary of the sinking fund shall collect all taxes on personal property based on income, licenses and franchises in lieu of an ad valorem tax, and shall pay them monthly to the director of finance, who shall give…

forbidden -- Failure to make levy. (1) The board of aldermen, in its annual levy of taxes, shall make such separate levies as are required by law or as the board deems necessary or desirable, and a general levy in such amount as in its judgment is necessary and advisable. The amo…

(1) Any city of the first class which finds and declares that there exists abandoned urban property as defined in KRS 132.012(1) within the city or which finds that there exists blighted or deteriorated property pursuant to KRS 99.700 to 99.730 may levy a separate rate of taxatio…

(1) The board of aldermen may annually provide by ordinance for the assessment of all real and personal property that is subject to city taxation, except such property as is required by law to be assessed by some other agency. Except as provided in KRS 91.620 to 91.680, the city …

office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers. (1) Every person owning or holding taxable property, either in his own right or as a fiduciary or agent, shall return to the assessor or his assistant a true list of all such …

If the assessor concludes that in any list filed under KRS 91.320 the taxpayer has omitted to list any of his taxable property or has valued any property too low, he may assess the property omitted or raise the valuation of the property valued too low, and shall immediately notif…

The assessor or his assistant, before assessing any land or improvements, shall view the same, and before assessing any personal property shall go upon the premises where the personal property or the greater part of it is found. Failure to comply with this section shall not inval…

The assessor shall, on or before September 10 of each year, or as soon thereafter as is practicable, have available to the general public, records of the current assessment return which shall include the names of all owners or holders of lands, improvements or personal property, …

(1) Any lot that is not designated by a number on the assessor's maps, and any lot that is so designated but is subsequently subdivided, shall be given an appropriate serial number by the assessor, and shall be designated by that number in the assessment books. The board of alder…

When any lands, improvements or personal property are not assessed in any year, they may, when the omission is discovered, be assessed retrospectively for that year at any time not later than five (5) years thereafter, but the lien thereby accruing to the city shall not prejudice…

All omitted property that should have been assessed for ad valorem taxes by cities of the first class or consolidated local governments is subject to a penalty of ten percent (10%) of the amount of the taxes, and interest at one percent (1%) per month from the date when the taxes…

The remedies provided in this chapter for the collection of taxes shall apply to corrected assessments made under subsection (3) of KRS 91.360 and to retrospective assessments made under KRS 91.370, beginning with May 1 next after the corrected or retrospective assessment is cert…

(1) The board of equalization shall consist of three (3) citizens of the city, to be elected annually in July by the board of aldermen. The board of aldermen may remove any member of the board of equalization, and shall fill all vacancies caused by removal, death, resignation or …

(1) The assessment books shall remain open in the assessor's office from September 15 to September 30. Any person who thinks that his lands, improvements or personal property or those in which he has an interest have been assessed beyond their value may, before September 30, file…

complaint and remedy. If in any year a board of equalization is not legally elected, or fails to meet, or fails to perform any essential act, or if, in any year, the assessment books do not remain open for the requisite time, the tax bills shall not thereby become void. When any …

tax. During December of each year or as soon as the rates for the coming year are fixed, the tax bills shall be made out according to the provisions of the ordinances levying taxes and the following January shall be listed with the tax receiver for collection. Except as provided …

(1) Tax bills shall be payable in January after the same are listed with the tax receiver for collection, and shall become delinquent on May 1 of the year for which they are made out. (2) The taxes paid before May 1 in the year for which they are made out may be reduced by discou…

(1) Every fiduciary appointed under the laws of this state or by a deed or will recorded in any county clerk's office in this state who has the management of any lands or improvements in the city, every agent of a nonresident owner of property located in the city who collects the…

Within a reasonable time after the tax bills for the year have been listed with the tax receiver, he shall mail a postpaid tax notice, directed to the best of his knowledge, to every person against whom a tax bill has been listed. In the case of an infant or mentally disabled per…

As used in KRS 91.481 to 91.527 and 92.810, unless the context otherwise requires: (1) "Collector" means any city of the first class or any city which has adopted the provisions of KRS 65.8834; (2) "Land taxes" mean general taxes on real property and includes the taxes both on la…

(1) (a) As early as practicable in July of each year, the collector of taxes shall make a list of all the tax bills remaining unpaid, in whole or in part, on the date due and payable and shall at once file the list with the director of finance. (b) A false report or a failure to …

(1) If any of the land or lots against which delinquent taxes are owed remain unreleased or unpaid six (6) calendar months from the date due and payable, the collector may file suit in the Circuit Court of the county in which the property is located against the land or lots to en…

Separate listing. (1) (a) The collector may enforce city tax liens by bringing an action in rem against property encumbered by the lien. (b) An action brought under paragraph (a) of this subsection shall not be the exclusive remedy available to the collector and shall be in addit…

(1) A legal action for the enforcement of the tax liens brought pursuant to KRS 91.481 to 91.527 shall be instituted by filing a petition with the Circuit Court of the county in which the property is located. The petition shall be in substantially the following form: ____________…

authority. (1) Any action brought pursuant to KRS 91.488 to 91.4885 shall constitute an action in rem and the pleadings shall consist of a petition and an answer or answers. (2) (a) An answer to the petition may be filed by any person or taxing authority owning or claiming any ri…

(1) Within thirty (30) days after filing an enforcement action for the collection of unpaid taxes with the Circuit Court clerk under KRS 91.481 to 91.527, the collector shall cause a notice of enforcement to be published two (2) times, once each week, during successive weeks, and…

(1) The collector shall also cause to be prepared and sent by certified mail, return receipt requested, within thirty (30) days after the filing of the petition, a notice of the filing of the action to any taxing authority or person of record owning or holding any tax bills or cl…

redemption. (1) (a) The court shall order the master commissioner to sell, pursuant to KRS 426.560 to 426.715, except as otherwise provided in this section, each parcel separately by individual count number. (b) The court shall further order that a report of the sale be made by t…

Affidavits confirming the publication of notice and of posting, mailing, or other acts required by the provisions of KRS 91.481 to 91.527 shall be filed in the office of the circuit clerk prior to the trial, and shall constitute prima facie evidence of the performance of acts des…

limitations on pending actions -- Cross-claim for ad valorem tax. (1) (a) Any legal action to collect delinquent tax bills which may be pending at the time of the commencement of any action brought under KRS 91.481 to 91.527 affecting the same land shall be consolidated with the …

the sale. (1) (a) Upon the trial of the action on the issue of enforcement, the tax bill shall be prima facie proof that the tax described in the tax bill has been validly assessed at the time indicated by the tax bill and that the tax is unpaid. (b) Any person alleging any juris…

(1) After the trial of the issues, the court shall render judgment as promptly as circumstances permit. (2) If the court finds that no tax bill was delinquent when the action was instituted or tried, the judgment of the court shall be that the action be dismissed as to the parcel…

(1) At any time prior to the sale of the property, any person having any right, title, or interest in, or lien upon, any parcel of real estate described in the petition may discharge any city lien or satisfy a judgment in favor of the city as to the parcel of real estate by payin…

(1) (a) Upon the confirmation of the sale by the court and the expiration of the right of redemption provided in KRS 91.511, the title to any real estate purchased from the master commissioner pursuant to KRS 91.481 to 91.527 shall vest in the purchaser. (b) The title of the real…

(1) After the master commissioner sells any parcel of real estate, the court shall, upon its own motion or upon motion of any interested party, set the matter for a hearing to confirm the sale, even if the parcels are not all of the parcels of real estate described in the notice …

distribution of proceeds. (1) The collector, any interested person, or anyone on behalf of a person who has been judicially found to be of unsound mind may appeal from the judgment confirming or disapproving the commissioner's sale and the distribution of proceeds. (2) No issues …

If any party redeems any parcel of real estate from the lien of any tax bill, the party shall, in addition to all other amounts then due, including principal, interest, and costs, also pay costs to the collector as follows: (1) One dollar ($1) per parcel of real estate for issuan…

commissioner's sale. Any property or real estate acquired by the city by virtue of purchase at the commissioner's sale shall be held by the city and may be sold, transferred, leased, or otherwise utilized by the city within its sole discretion.

Protection of future estates. (1) The personal property of minors or persons judicially found to be of unsound mind shall not be distrained for taxes assessed on their real property. (2) The real property of a minor or person judicially found to be of unsound mind shall not, duri…

(1) The fee simple of all lands, in a city of the first class or in a consolidated local government, and the full term and renewal of every leasehold carrying with it the value of the improvements thereon, shall be subject, from and after the assessment date each year, to a lien …

In addition to the powers given to cities of the first class to collect taxes by sale of the delinquent's property under a tax bill, such cities may enforce collection of any tax bill due them by all remedies given for the recovery of debt in any court of this state otherwise com…

of tax owed. The city or a consolidated local government shall deduct, from the amount of its obligation to any person, the amount of the taxes, interest, and penalties that such person owes or is liable for to the city or consolidated local government, and shall surrender to tha…

security companies -- Assessment procedure. (1) Except as provided in subsection (2) of this section, the shares of stock of every incorporated bank, trust company, and guaranty or security company located in a city of the first class or consolidated local government shall be ass…

Whenever any person or association of persons not a corporation and not having capital stock engages in this state in the business of a trust company or a guaranty or security company, the capital and property, or the certificates or other evidences of right or interest in the bu…

(1) Each company or individual subject to assessment under KRS 91.620 or 91.630 shall, between September 1 and October 1 each year, make and deliver to the city assessor a statement verified by its president, cashier, secretary, treasurer, manager, or other chief officer or agent…

The city assessor, immediately after fixing the value of the capital stock of any company or individual under KRS 91.640, shall notify the company or individual of that fact. The company or individual shall have at least ten (10) days from the time of receiving the notice to go b…