2006 Kentucky Revised Statutes - .090   Certificate of transfer issued to person paying tax for person liable -- Form -- Rights of transferee.

134.090 Certificate of transfer issued to person paying tax for person liable -- Form -- Rights of transferee. (1) After a state, county, district or city tax or assessment has become due, but before the property taxed has been sold for taxes, any officer authorized to receive payment of the tax shall, upon written request of the owner of the property or of the person liable for the tax, receive payment of the tax from any other person. (2) Upon receiving payment from such a source, the officer shall, upon the request of the person paying the tax, issue a certificate of transfer in manner and form as follows: CERTIFICATE OF TRANSFER I, ...., (insert here office held), of the County of ...., Commonwealth of Kentucky, do hereby certify that the (insert here name of taxing authority whose tax is paid) taxes for the year .... on the property listed in the name of .... have been paid by ....; that the amount received in payment of said tax is ...., and that in accordance with the request of the person paying same I hereby transfer to ...., his heirs and assigns, the said tax claim with all of the priorities and all of the rights and powers of enforcing the payment of said tax that were possessed by the (insert here name of taxing authority whose tax is paid) before this transfer. In witness whereof, I hereby set my hand this .... day of ...., A.D. .... .... (3) The transferee shall have such first and prior lien upon the property of the owner or person liable for the tax as is or would be held by the taxing unit, with the same rights and powers of enforcing collection, including the remedy set forth in KRS 134.050. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4168a.