Title IX, Counties, Cities, and Other Local Units

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…

or consolidated local government. (1) Except in a county containing a consolidated local government, the commission established pursuant to KRS 91A.350(1) shall be composed of nine (9) members to be appointed by the mayor of the largest city in the county, the county judge/execut…

government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(2) by an urban-county government shall be composed of nine (9) members appointed by the mayor of the urban-county government in…

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…

Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. (1) The commission established pursuant to KRS 91A.350(3) shall be composed of six (6) members from each county to be appointed by the county judge/executive, with the…

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 …

by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds. (1) (a) The commission shall annually submit to the local governing body or bodies which established it a request for funds for the operation…

county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds. (1) In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), and the one percent (1%) transient r…

Any resident of the county may bring an action in the Circuit Court to enforce the provisions of KRS 91A.345 to 91A.394. The Circuit Court shall hear the action and, on a finding that the commission has violated the provisions of KRS 91A.345 to 91A.394, shall order the commission…

(1) As used in this section, "authorized city" means a city on the registry maintained by the Department for Local Government under subsection (2) of this section. (2) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities…

(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…

As used in KRS 91A.520 and 91A.530, unless the context otherwise requires: "User fee" means the fee or charge imposed by a local government on the user of a public service for the use of any particular service not also available from a nongovernmental provider.

(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 …

User fees shall not generate revenues or profits in excess of the reasonable costs associated with providing a public service.

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.

(1) Local governments imposing user fees shall establish a special revenue account for each user fee. (2) All user fees collected and all disbursement of such fees shall be administered according to generally accepted principles of governmental accounting.

As used in KRS 91A.550 to 91A.580, unless the context otherwise requires: (1) "Board" means any appointed board of directors, or any existing governmental agency designated pursuant to the ordinance establishing a management district; (2) "City" means a city of the home rule clas…

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…

A city of the home rule class may establish one (1) or more management districts pursuant to KRS 91A.550 to 91A.580, for the purpose of providing and financing economic improvements that specially benefit property within the management district.

(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 …

(1) A city may initiate proceedings to establish a management district upon receipt by the mayor of a written petition requesting the formation of a management district. A petition requesting the formation of a management district shall contain: (a) The signatures and addresses o…

(1) An ordinance establishing a management district shall include, but not be limited to, the following provisions: (a) An accurate description of the boundaries of the management district designated either by map or perimeter description; (b) A description of the economic improv…

Collection -- Appeal -- Lien. (1) Upon the effective date of the ordinance establishing the management district, the board shall implement the economic improvement plan adopted by the legislative body. (2) As soon as practicable after its appointment, and each year thereafter as …

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…

(1) The management district shall constitute a body corporate with the power to sue and be sued, and to contract, and shall be controlled by the board. (2) The number of members of the board, their terms and qualifications, shall be established by the ordinance creating the distr…

Disposal of excess funds. (1) The boundaries of the management district may be changed at any time by the legislative body in the same manner as provided in KRS 91A.550 to 91A.580 for the establishment of the management district. (2) The management district may be renewed for sub…

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…