There Is a Newer Version of the Kentucky Revised Statutes
2006 Kentucky Revised Statutes - CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES
- .010 Definitions.
- .020 Due date of taxes -- Discount -- Partial payment -- Delinquent taxes -- Penalty -- Revised collection schedule -- Collection efforts.
- .030 Extension by Governor of time for payment of taxes -- Relief of sheriff.
- .035 Repealed, 1950.
- .036 Repealed, 1950.
- .037 Repealed, 1950.
- .040 Effect of payment of taxes before due.
- .050 Tax is personal debt of person liable for payment -- Collection -- Penalties -- Personal checks.
- .060 Liability for tax as between holders of various interests in property.
- .070 Lien of joint owner paying entire tax.
- .080 Payment of tax by holder of lien or person in possession -- Rights on payment -- Lien.
- .090 Certificate of transfer issued to person paying tax for person liable -- Form -- Rights of transferee.
- .100 Recording of certificate of transfer -- Clerk's fee for record or release. (Effective until January 1, 2007)
- .110 Duplicate certificate of transfer, where original is lost or destroyed.
- .120 Person for whom tax is paid is estopped from tax protest -- Reimbursement of transferee if certificate is invalid.
- .130 Release of property from certificate of transfer -- Redemption.
- .140 Sheriff is tax collector -- Collections to begin on delivery of tax bills -- Investment of tax revenues until time of distribution -- Disposition of investment earnings.
- .145 Repealed, 1980.
- .146 Repealed, 1980.
- .147 Repealed, 1980.
- .148 Clerk to file lien for taxes on motor vehicles or trailers -- Accounting by clerk of payments received.
- .150 Agents of Department of Revenue not to collect taxes without written authority from commissioner.
- .160 Office rooms, hours and books of sheriff.
- .170 Payment of taxes to sheriff -- Receipts -- Deduction of taxes from claim due taxpayer -- Misapplication of funds.
- .180 Sheriff or deputy to visit justices' districts to receive tax payments.
- .190 Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom.
- .200 Appointment of deputy sheriffs -- Bond -- Removal -- Retention of deputies' compensation by sheriff.
- .210 Repealed, 1950.
- .215 Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Applicability of KRS 64.368 if population decreases below 70,000 -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt.
- .220 Death, resignation or removal of sheriff -- Sureties may nominate collector.
- .230 Fiscal court's authority to require bond of sheriff.
- .240 Form of general revenue bond of sheriff -- Filing and recording.
- .250 Special bond of sheriff for county levy -- Minimum -- Record.
- .260 Liability of sureties on sheriff's revenue bonds.
- .270 Limitation of action against sheriff and sureties.
- .280 Failure of sheriff to execute bond.
- .290 Compensation of sheriff for collecting state and county taxes.
- .295 Supplementation of sheriff's commission.
- .300 Reports, payments by sheriff.
- .310 Sheriff's annual settlement with county -- Objections -- Action in Circuit Court -- Statement of funds and expenditures -- Settlement for excess fees -- Applicability of KRS 64.368 if population decreases below 70,000.
- .320 Report and payment to Department of Revenue -- Penalty.
- .325 Sheriff's settlement for taxes collected.
- .330 Quietus and bond of sheriff -- Settlement on recertified tax bills.
- .340 Sheriff to record delinquent tax collections -- Penalty for failure to record or collect -- Prosecution by county attorney -- Compensation.
- .350 Apportionment of partial collection of tax.
- .360 Credit to sheriff for uncollectible delinquent taxes and certificates of delinquency.
- .370 Repealed, 1994.
- .380 Collection of delinquent taxes and assessment of omitted property.
- .382 Repealed, 1998.
- .385 Special audit by department.
- .390 Omitted tax bills, when due and when deemed delinquent -- Penalty -- Laws applicable to delinquency.
- .400 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.
- .410 Investigation by commissioner of revenue of records of delinquent insurance companies.
- .415 Repealed, 1962.
- .420 Lien for taxes.
- .430 Sale of personal property and delinquent tax claims against real property -- Compensation for services.
- .440 Advertisement of sale of tax claims -- Compensation of sheriff.
- .450 Sale of tax claims -- Offers of purchase -- Certificate of delinquency.
- .460 Interest rate on certificates of delinquency -- Evidence of validity of tax proceedings.
- .470 Liability of taxpayer on uncollectible tax bill or certificate of delinquency -- Action to enforce -- Operation of statute of limitations.
- .480 Who may pay certificates of delinquency -- Assignment -- Clerk to receive and record payments -- Records as evidence. (Effective until January 1, 2007)
- .485 Apportionment of tax encumbrance where land is divided as to ownership and area.
- .490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.
- .495 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.
- .500 Interest on certificates of delinquency -- Collection of amount due on certificate of delinquency and delinquent personal property tax bills -- Technical resources from department.
- .505 No compensation to county attorney who fails to perform duties as to tax claims.
- .510 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.
- .520 Refund to purchaser of certificate of delinquency declared void -- Reassessment of property.
- .530 Repealed, 1966.
- .540 Action to declare tax sale invalid and establish lien of state on sales made prior to June 12, 1940 -- County attorney to assist department -- Compensation.
- .545 Funds for office operating expenses of county attorney.
- .550 Foreclosure of lien in action brought on sale made prior to June 12, 1940 -- Redemption before foreclosure.
- .560 Limitation of action to invalidate tax sale and establish lien, on sales made prior to June 12, 1940.
- .570 Effect of tax deed on sale made prior to June 12, 1940.
- .580 Refund of taxes, other than ad valorem and unconstitutional taxes.
- .590 Refund of ad valorem taxes or taxes held unconstitutional.
Valorem Taxes on Motor Vehicles and Motorboats
- .800 County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.
- .805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.
- .810 Date on which taxes become due or delinquent. (Effective until January 1, 2007)
- .815 Payment by clerk -- Report of clerk.
- .820 Final settlement.
- .825 Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.
- .830 County clerk to collect ad valorem taxes on motorboats.
Penalties
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