2009 Kentucky Revised Statutes CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES 134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.
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134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes 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 <br>state taxes collected.
(2) The county clerk shall be allowed by the county treasurer, for collecting county and
special district ad valorem taxes on motor vehicles, a commission of four percent <br>(4%) on county and special taxes collected.
(3) The county clerk shall be allowed a commission of four percent (4%) of the school
district taxes collected.
(4) Effective January 1, 1985, the county clerk shall be allowed a commission of four
percent (4%) of the city or urban-county government taxes collected.
(5) (a) For the convenience and benefit of the Commonwealth's citizens and to
maximize ad valorem tax collections, county clerks shall be responsible for <br>causing the preparation and mailing of a notice of ad valorem taxes due to the <br>January 1 owner, as defined in KRS 186.010(7)(a) and (c), of each motor <br>vehicle no later than forty-five (45) days prior to the ad valorem tax and <br>registration renewal due date in each calendar year.
(b) When a vehicle is transferred in any year before the ad valorem taxes on that
vehicle have been paid, a notice of taxes due shall be sent within ten (10) <br>working days after the date of transfer or notice of transfer to the owner as of <br>January 1 of that year.
(c) When ad valorem taxes on a vehicle become delinquent for sixty (60) days, as
defined by KRS 134.810, a second notice shall be sent within ten (10) <br>working days to the January 1 owner of record. The notice shall inform the <br>delinquent owner of the lien provisions provided by KRS 134.810 on all <br>vehicles owned or acquired by the owner of the vehicle at the time the tax <br>liability arose.
(d) These notices shall be calculated, prepared, and mailed first class on behalf of
county clerks by the AVIS. Nonreceipt of the notices required herein shall not <br>constitute any defense against applicable penalty, interest, lien fees, or costs <br>recovery.
Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 281, effective June 20, 2005. -- Amended
2002 Ky. Acts ch. 316, sec. 2, effective July 15, 2002. -- Amended 1996 Ky. Acts <br>ch. 352, sec. 1, effective July 15, 1996. -- Amended 1988 Ky. Acts ch. 113, sec. 5, <br>effective December 31, 1988. -- Amended 1984 Ky. Acts ch. 54, sec. 2, effective <br>July 13, 1984. -- Created 1982 Ky. Acts ch. 264, sec. 8, effective January 1, 1984.
Legislative Research Commission Note (7/15/2002). The amendments made to
subsection (5) of this statute in 2002 Ky. Acts ch. 316, sec. 2, "shall apply for tax <br>assessments made on or after January 1, 2003." 2002 Ky. Acts. ch. 316, sec. 5.
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