2009 Kentucky Revised Statutes CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES 134.126 Duties of the clerk regarding certificates of delinquency -- Fees.
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134.126 Duties of the clerk regarding certificates of delinquency -- Fees.
(1) (a) The county clerk shall receive and record payments for all certificates of
delinquency and personal property certificates of delinquency filed by the <br>sheriff pursuant to KRS 134.122.
(b) The county clerk may accept payment by any commercially acceptable means.
The county clerk may limit the acceptable methods of payment to those that <br>ensure that the payment cannot be reversed or nullified due to insufficient <br>funds.
(2) The county clerk shall give a receipt to the person making payment. <br>(3) The county clerk shall report by the tenth day of each month to the department, the
county treasurer, the sheriff, and the proper officials of the taxing districts. The <br>governing body of a county may require the county clerk to report and pay on a <br>more frequent basis if necessary for bonding requirements; however, the county <br>clerk shall not be required to report and pay more frequently than weekly.
(4) The county clerk shall allocate payments among the various entities entitled to a
portion of the payment. The county clerk shall, at the time he or she makes the <br>reports required by subsection (3) of this section: <br>(a) Pay to the department for deposit in the State Treasury all moneys received
due the state;
(b) Pay to the county treasurer all moneys received due the county; <br>(c) Pay to the authorized officers of the taxing districts the amount due each
taxing district; and
(d) Pay the amount of fees, costs, commissions, and penalties to the persons,
agencies, or parties entitled thereto.
(5) (a) Upon full payment of a certificate of delinquency or personal property
certificate of delinquency owned by the state, county, and taxing districts, the <br>county clerk shall note on the certificate the name and address of the person <br>making the payment, the amount paid, and any other information the <br>department may require. The clerk shall mark the certificate of delinquency or <br>personal property certificate of delinquency paid in full.
(b) If payment in full is made by a person other than the person primarily liable on
the certificate, the person making the payment may request that the payment <br>be treated as an assignment. Upon such request, the county clerk shall: <br>1.
Note the assignment on the certificate of delinquency or personal <br>property certificate of delinquency;
2.
Record the encumbrance represented by the certificate of delinquency in <br>the same manner as a notice of lis pendens; and
3.
Include as part of the encumbrance recording the information required <br>by KRS 134.490(3)(f).
For recording the assignment and encumbrance, the county clerk shall receive <br>the fee provided in KRS 64.012.
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(c) If a person other than the person primarily liable on the certificate does not
request the payment to be treated as an assignment, he or she shall be treated <br>in the same manner as the person primarily liable on the certificate, and any <br>payment made pursuant to this subsection shall not constitute an assignment <br>of the certificate. The payor shall not be subrogated to the lien of the state, <br>county, and taxing districts as provided in subsection (8) of this section, and <br>shall not be considered a third-party purchaser under the provisions of this <br>chapter, or a transferee under KRS 134.121.
(6) After the initial recording of an assignment of a certificate of delinquency or
personal property certificate of delinquency as provided in subsection (5)(b) of this <br>section, all subsequent actions relating to that certificate of delinquency or personal <br>property certificate of delinquency, including assignments and releases shall be <br>made in accordance with the general laws and procedures governing land records, <br>except the additional information required by KRS 134.490(3)(f) shall be included. <br>The applicable fees established by KRS 64.012 shall apply.
(7) A certificate of delinquency or personal property certificate of delinquency shall be
assignable. Failure of an assignee to record the assignment shall render the claim of <br>such person to any real estate represented thereby inferior to the rights of other bona <br>fide purchasers, payors, or creditors.
(8) Any person other than the person primarily liable on a certificate who:
(a) Pays the certificate of delinquency in full, and who requests to the county
clerk that the payment be treated as an assignment pursuant to subsection <br>(5)(b) of this section; or
(b) Is the assignee of such a person, if the assignment has been recorded as
required by this section or KRS 134.127;
shall be subrogated to the lien priority of the state, county, and taxing districts as <br>provided in KRS 134.420, and the amount due may be collectible as provided in <br>KRS 134.546(2).
(9) As compensation for collection of payments on certificates of delinquency, personal
property certificates of delinquency, and other delinquent taxes, and the processing <br>of delinquent property tax payments, the county clerk shall be paid ten percent <br>(10%) of the amount due each taxing unit for each certificate of delinquency, <br>personal property certificate of delinquency, or other delinquent tax claim. The fee <br>shall be added to the amount of the tax claim and shall be paid by the person paying <br>the tax claim.
Effective: April 7, 2010 <br>History: Amended 2010 Ky. Acts ch. 75, sec. 15, effective April 7, 2010. -- Created
2009 Ky. Acts ch. 10, sec. 8, effective January 1, 2010.
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