2009 Kentucky Revised Statutes CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES 134.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.
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134.546 Cause of action on certificates of delinquency -- Sale and deed on
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 <br>one (1) year from the date the taxes became delinquent, and shall be brought within <br>eleven (11) years of the date when the taxes became delinquent.
(2) A third-party purchaser may:
(a) Institute an action against the delinquent taxpayer to collect the amount of the
certificate of delinquency and any other certificates of delinquency <br>subsequently issued to the same third-party purchaser against the same <br>delinquent, and shall have all the remedies available for the enforcement of a <br>debt;
(b) Institute an action to enforce the lien provided in KRS 134.420, represented
by the certificate of delinquency and those certificates subsequently held by <br>the same third-party purchaser against the same delinquent or property; or
(c) Institute one (1) action including both types of actions mentioned in
paragraphs (a) and (b) of this subsection, and the joinder of actions shall not <br>be defeated if the delinquent taxpayer has disposed of any property covered by <br>the lien, but the purchaser of the property shall be made a defendant if the <br>judgment is to affect his or her interest in the property, and as between them <br>the delinquent taxpayer shall be responsible.
(3) If the state, county, or a taxing district is the owner of a certificate of delinquency or
personal property certificate of delinquency, it shall have, in addition to the <br>remedies provided in subsection (1) of this section, the right to distrain and sell any <br>property owned by the delinquent taxpayer, including that on which the lien <br>provided in KRS 134.420 has attached. Any property sold under distraint <br>proceedings shall be sold in the same manner as provided in KRS 131.500, except <br>that the exercise of the power shall be vested in the county attorney.
(4) Any property while owned by a delinquent taxpayer shall be subject to foreclosure
or execution in satisfaction of a judgment pursuant to an action in rem or an action <br>in personam, or both, to enforce the obligation.
(5) If property is sold pursuant to a judgment of foreclosure, it shall be appraised
pursuant to the provisions of KRS 426.520, and there shall be a right of redemption <br>as provided in KRS 426.530. If there is no purchaser at a foreclosure sale, the <br>master commissioner shall make a deed to the person or persons shown by record to <br>be the owner of the certificate or certificates of delinquency, and that person or <br>persons shall have a pro rata interest in accordance with the amount of their <br>respective certificates.
(6) The department may provide to a third-party purchaser factual information related
to the owner or lessee of the coal, oil, gas reserves, or any other mineral resources <br>assessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action <br>involving a certificate of delinquency for unmined coal, oil, gas, or any other <br>mineral resources. The department may promulgate an administrative regulation
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establishing a fee schedule for the provision of the information described in this <br>subsection. Any fee imposed shall not exceed the greater of the actual cost of <br>providing the information or ten dollars ($10).
Effective: April 7, 2010 <br>History: Amended 2010 Ky. Acts ch. 75, sec. 10, effective April 7, 2010. -- Created
2009 Ky. Acts ch. 10, sec. 16, effective January 1, 2010.
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