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2009 Kentucky Revised Statutes
CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES
134.125 Interest on certificates of delinquency.
Download pdfcalculated based on the base amount established by KRS 134.122(2)(d). Interest
shall be calculated in subsequent months on the outstanding balance of the base
amount until paid. A fraction of a month shall be counted as an entire month. (2) If a certificate of delinquency is paid by a third-party purchaser, the amount paid by the third-party purchaser shall become the base amount upon which simple interest
is initially calculated. Interest shall be calculated in subsequent months on the
outstanding balance of the base amount until paid. Effective: April 7, 2010
History: Amended 2010 Ky. Acts ch. 75, sec. 5, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 7, effective January 1, 2010.
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