2013 Kentucky Revised Statutes CHAPTER 134 - PAYMENT, COLLECTION, AND REFUND OF TAXES 134.126 Duties of the clerk regarding certificates of delinquency -- Fees.
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134.126 Duties of the clerk regarding certificates of delinquency -- Fees.
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(a)
The county clerk shall receive and record payments for all certificates of
delinquency and personal property certificates of delinquency filed by the
sheriff pursuant to KRS 134.122.
(b) The county clerk may accept payment by any commercially acceptable
means. The county clerk may limit the acceptable methods of payment to
those that ensure that the payment cannot be reversed or nullified due to
insufficient funds.
The county clerk shall give a receipt to the person making payment.
The county clerk shall report by the tenth day of each month to the department,
the county treasurer, the sheriff, and the proper officials of the taxing districts.
The governing body of a county may require the county clerk to report and pay
on a more frequent basis if necessary for bonding requirements; however, the
county clerk shall not be required to report and pay more frequently than
weekly.
The county clerk shall allocate payments among the various entities entitled to
a portion of the payment. The county clerk shall, at the time he or she makes
the reports required by subsection (3) of this section:
(a) Pay to the department for deposit in the State Treasury all moneys
received due the state;
(b) Pay to the county treasurer all moneys received due the county;
(c) Pay to the authorized officers of the taxing districts the amount due each
taxing district; and
(d) Pay the amount of fees, costs, commissions, and penalties to the
persons, agencies, or parties entitled thereto.
(a) Upon full payment of a certificate of delinquency or personal property
certificate of delinquency owned by the state, county, and taxing districts,
the county clerk shall note on the certificate the name and address of the
person making the payment, the amount paid, and any other information
the department may require. The clerk shall mark the certificate of
delinquency or personal property certificate of delinquency paid in full.
(b) If payment in full is made by a person other than the person primarily
liable on the certificate, the person making the payment may request that
the payment be treated as an assignment. Upon such request, the county
clerk shall:
1.
Note the assignment on the certificate of delinquency or personal
property certificate of delinquency;
2.
Record the encumbrance represented by the certificate of
delinquency in the same manner as a notice of lis pendens; and
3.
Include as part of the encumbrance recording the information
required by KRS 134.490(3)(e).
For recording the assignment and encumbrance, the county clerk shall
receive the fee provided in KRS 64.012.
(c) If a person other than the person primarily liable on the certificate does
not request the payment to be treated as an assignment, he or she shall
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be treated in the same manner as the person primarily liable on the
certificate, and any payment made pursuant to this subsection shall not
constitute an assignment of the certificate. The payor shall not be
subrogated to the lien of the state, county, and taxing districts as provided
in subsection (8) of this section, and shall not be considered a third-party
purchaser under the provisions of this chapter, or a transferee under KRS
134.121.
After the initial recording of an assignment of a certificate of delinquency or
personal property certificate of delinquency as provided in subsection (5)(b) of
this section, all subsequent actions relating to that certificate of delinquency or
personal property certificate of delinquency, including assignments and
releases shall be made in accordance with the general laws and procedures
governing land records, except the additional information required by KRS
134.490(3)(e) shall be included. The applicable fees established by KRS
64.012 shall apply.
A certificate of delinquency or personal property certificate of delinquency shall
be assignable. Failure of an assignee to record the assignment shall render the
claim of such person to any real estate represented thereby inferior to the
rights of other bona fide purchasers, payors, or creditors.
Any person other than the person primarily liable on a certificate who:
(a) Pays the certificate of delinquency in full, and who requests to the county
clerk that the payment be treated as an assignment pursuant to
subsection (5)(b) of this section; or
(b) Is the assignee of such a person, if the assignment has been recorded as
required by this section or KRS 134.127;
shall be subrogated to the lien priority of the state, county, and taxing districts
as provided in KRS 134.420, and the amount due may be collectible as
provided in KRS 134.546(2).
As compensation for collection of payments on certificates of delinquency,
personal property certificates of delinquency, and other delinquent taxes, and
the processing of delinquent property tax payments, the county clerk shall be
paid ten percent (10%) of the amount due each taxing unit for each certificate
of delinquency, personal property certificate of delinquency, or other delinquent
tax claim. The fee shall be added to the amount of the tax claim and shall be
paid by the person paying the tax claim.
Effective:April 23, 2012
History: Amended 2012 Ky. Acts ch. 161, sec. 11, effective April 23, 2012. -Amended 2010 Ky. Acts ch. 75, sec. 15, effective April 7, 2010. -- Created 2009
Ky. Acts ch. 10, sec. 8, effective January 1, 2010.
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