2009 Kentucky Revised Statutes CHAPTER 269 MISCELLANEOUS PROVISIONS AS TO DITCHES, DRAINAGE, AND RECLAMATION 269.190 Collection of taxes by rule -- Enforcement of lien.
269.190 Collection of taxes by rule -- Enforcement of lien.
After December 1 of any year for which taxes are due, the corporation may file in the <br>Circuit Court, in the proceedings in which the report has already been confirmed, the <br>affidavit of one of its officers stating that the taxes are due upon a certain tract of land and <br>the amount thereof, and giving a sufficient description of the land, together with the name <br>of the owner or holder and alleging that the land is included in the assessment. The court <br>shall then issue a rule against the owner or holder to show cause why he should not be <br>compelled to pay the tax. The proceedings shall be had as upon rules issuing from the <br>Circuit Court, and the court may render a personal judgment for the tax, interest and costs <br>against the person owing the tax, and may render a judgment enforcing the lien for taxes <br>and ordering a sale of the property described in the affidavit, and payment of taxes, <br>interest and costs out of the proceeds. Sales shall be conducted in the Circuit Court for <br>foreclosure of liens. Costs shall be paid by the losing party.
Effective: October 1,1942 <br>History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. sec. 2417a-11.
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