Title XI, Revenue and Taxation

each county of the percentage of fair cash value attainment -- Underassessment audit. (1) The department shall conduct sales-assessment ratio studies for each county and shall submit the ratio to each property valuation administrator by September 1 of each year or within thirty (…

(1) The failure of any member to be in attendance promptly on the days fixed for the sessions of the county board of assessment appeals without reasonable excuse shall subject him to a fine of not exceeding twenty-five dollars ($25). (2) Any county clerk who fails to make out, fo…

As used in this chapter, unless the context requires otherwise: (1) "Certificate of delinquency" means a tax claim on real property for taxes that: (a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date t…

collection schedules -- Discounts. (1) All property taxes are due and payable on or before December 31 of the assessment year except as otherwise provided by law. Payment shall be made to the sheriff as provided in KRS 134.119 unless otherwise provided by law. (2) (a) Any taxpaye…

personal property -- Compensation of sheriff. (1) (a) The sheriff shall be the collector of all state, county, county school district, and other taxing district property taxes unless the payment is directed by law to be made to some other person. The sheriff may contract to colle…

(1) (a) Upon receipt of a written request by a person who pays taxes on behalf of another to be treated as a transferee and verification that the request meets the requirements of KRS 134.119(3)(d) or (e), the sheriff shall issue a certificate of transfer in accordance with the p…

(1) (a) The sheriff shall, on April 15 or three (3) months and fifteen (15) days from the date the taxes were due under an alternative collection schedule, file all tax claims on real and personal property remaining in his or her possession with the county clerk, except that in a…

(1) A certificate of delinquency or personal property certificate of delinquency shall bear simple interest at twelve percent (12%) per annum. Interest shall initially be calculated based on the base amount established by KRS 134.122(2)(d). Interest shall be calculated in subsequ…

(1) (a) The county clerk shall receive and record payments for all certificates of delinquency and personal property certificates of delinquency filed by the sheriff pursuant to KRS 134.122. (b) The county clerk may accept payment by any commercially acceptable means. The county …

(1) (a) The following persons may pay to the county clerk at any time the total amount due on a certificate of delinquency or personal property certificate of delinquency that is owned by the taxing jurisdictions and in the possession of the county clerk. It shall be the responsi…

in KRS 134.127(1)(a). (1) The sale of certificates of delinquency by county clerks to persons other than those listed in KRS 134.127(1)(a) shall be conducted in accordance with the provisions of this section. (2) The department shall promulgate administrative regulations to estab…

Revenue. (1) Any person who, in any calendar year: (a) Pays or plans to pay directly, indirectly, or through another or others, more than five (5) certificates of delinquency statewide; (b) Pays or plans to pay directly, indirectly, or through another or others, more than three (…

delinquency received from sheriff -- Publication on department's Web site. (1) On or before May 15, 2013, and each May 15 thereafter, each county clerk shall provide or shall arrange to provide to the department a list of all certificates of delinquency received by the county cle…

investment earnings. (1) The sheriff may invest any tax revenues held in his or her possession from the time of collection until the time of distribution to the proper taxing authorities. Investments by the sheriff shall be restricted to those permitted by KRS 66.480. (2) As part…

(1) The governing body of a county shall provide the sheriff with office space that includes a secure place to keep the records of his or her office. (2) (a) The sheriff shall keep an accurate account of all moneys received and all disbursements made, showing: 1. The amount; 2. T…

Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom. (1) A sheriff who believes, on reasonable grounds, that any person from whom a tax is due is about to conceal or remove his property from the state, county or taxing district shall…

(1) The sheriff shall provide monthly reports by the tenth day of each month to the chief executive of the county, the department, and any other district for which the sheriff collects taxes. The governing body of the county may require the sheriff to report and pay on a more fre…

(1) Each sheriff shall annually settle his or her accounts with the department, the county, and any district for which the sheriff collects taxes on or before September 1 of each year. If any sheriff resigns, dies, or otherwise vacates his or her office, the books and records sha…

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 mineral or energy resources, p…

Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt. (…

(1) (a) The sheriff shall execute a bond annually to the Commonwealth with one (1) or more sufficient sureties in the minimum sum of ten thousand dollars ($10,000), conditioned on the faithful performance of his or her duties and to pay over to the proper person and at the proper…

(1) The state and each county, city, or other taxing district shall have a lien on the property assessed for taxes due them respectively for eleven (11) years following the date when the taxes become delinquent. (2) This lien shall not be defeated by gift, devise, sale, alienatio…

taxes due. (1) When real property is owned by two (2) or more persons and had been assessed as one (1) tract, and one (1) owner does not pay his or her share of the taxes due, the taxes owed by the owner failing to pay may be paid by any other owner. Any owner who pays the amount…

Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings. (1) Notwithstanding any other provisions of this chapter, a third-party purchaser of a certificate of delinquency shall be entitled to collect only the following pre…

certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans. (1) (a) Within fifty (50) days after the delivery of a certificate of delinquency by the clerk to a third-party purchaser, the third-party purchaser shall send a notice to the delinquent taxp…

certificates of delinquency -- Procedures. (1) (a) The department shall be responsible for the collection of certificates of delinquency and personal property certificates of delinquency. (b) The provisions of this section relating to certificates of delinquency shall also apply …

claims. Any person while serving as county attorney who was required by law by reason of his office to prosecute an action or to assist the commissioner of revenue in prosecuting an action to enforce a claim of the state, county, school district and any other taxing district to a…

Moneys paid to the county attorney under an agreement entered into pursuant to KRS 134.504 shall be used only for payment of county attorney office operating expenses.

foreclosure -- No redemption -- Additional rights if owner is a taxing unit. (1) Any action to collect any amount due on a certificate of delinquency or personal property certificate of delinquency may be brought at any time after the passage of one (1) year from the date the tax…

(1) The department may act in the name of and in behalf of the state and in the name of and in behalf of any and all counties, school districts, and other taxing districts in the state to institute and prosecute any action or proceeding for the collection of delinquent taxes and …

delinquency or to invalidate land tax sale. Whenever the Commonwealth prosecutes an action in a Circuit Court pursuant to KRS 134.546, to enforce a certificate of delinquency or a personal property certificate of delinquency, the court shall have authority to assess property whic…

certificate of delinquency -- Redemption by taxpayer. (1) After the state, county, and taxing districts obtain real property as authorized by KRS 134.546, the designated agent of the commissioner may advertise and sell at public sale any of the lands, and the commissioner may con…

declared void -- Reassessment of property. (1) If a certificate of delinquency or personal property certificate of delinquency held by an individual is declared void by a court of competent jurisdiction because of the irregularity of taxing officers, the amount for which the cert…

assessments -- Use for administration. (1) The twenty percent (20%) penalty established by KRS 132.290, the administrative fee established by KRS 134.549, the fees payable to the department for collecting delinquent taxes pursuant to KRS 134.504, and any other fees or penalties p…

Immunity of the Commonwealth from refund suits based on combined or consolidated returns. (1) As used in this section, unless the context requires otherwise: (a) "Agency" means the agency of state government which administers the tax to be refunded or credited; and (b) "Overpayme…

(1) When the appropriate state government agency determines that a taxpayer has paid ad valorem taxes into the state treasury when no taxes were due or has paid under a statute held unconstitutional, the state government agency which administers the tax shall refund the money, or…

him -- Acceptable means of payment. The county clerk shall be collector of all state, county, city, urban-county government, school, and special taxing district ad valorem taxes on motor vehicles registered by him. The clerk may accept payment of taxes due by any commercially acc…

due on motor vehicles. (1) The county clerk shall be allowed by the Department of Revenue, for collecting state ad valorem taxes on motor vehicles, a commission of four percent (4%) on state taxes collected. (2) The county clerk shall be allowed by the county treasurer, for colle…

(1) All state, county, city, urban-county government, school, and special taxing district ad valorem taxes shall be due and payable on or before the earlier of the last day of the month in which registration renewal is required by law for a motor vehicle renewed or the last day o…

(1) The county clerk shall, by the tenth of each month, report under oath and pay to the state, county, city, urban-county government, school, and special taxing districts all ad valorem taxes on motor vehicles collected by him for the preceding month, less the collection fee of …

(1) Each county clerk shall annually, by January 31 of each year, make a settlement with the state, county, city, urban-county government, school, and special taxing districts for all ad valorem taxes on motor vehicles collected for the prior tax period. In the event that any cou…

Department of Revenue. The Department of Revenue shall be responsible for payment of all expenses related to the development and implementation of computer and administrative systems necessary to carry out the provisions of KRS 134.805, 134.810 and 186A.145 and, further, shall re…

The collection of ad valorem taxes on motorboats shall be administered in the same manner and according to the same procedures provided for motor vehicles in KRS 134.800 to 134.820.

(1) Any sheriff who fails to make his or her annual settlement available as required by KRS 134.192, or who fails to remit any amounts which are due to the taxing districts as required by law, shall be subject to indictment in his or her county of residence, and upon conviction s…

(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…