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134.810 Date on which taxes become due or delinquent.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
All state, county, city, urban-county government, school, and special taxing
district ad valorem taxes shall be due and payable on or before the earlier of
the last day of the month in which registration renewal is required by law for a
motor vehicle renewed or the last day of the month in which a vehicle is
transferred.
All state, county, city, urban-county government, school, and special taxing
district ad valorem taxes due on motor vehicles shall become delinquent
following the earlier of the end of the month in which registration renewal is
required by law or the last day of the second calendar month following the
month in which a vehicle was transferred.
Any taxes which are paid within thirty (30) days of becoming delinquent shall
be subject to a penalty of three percent (3%) on the taxes due. However, this
penalty shall be waived if the tax bill is paid within five (5) days of the tax bill
being declared delinquent. Any taxes which are not paid within thirty (30) days
of becoming delinquent shall be subject to a penalty of ten percent (10%) on
the taxes due. In addition, interest at an annual rate of fifteen percent (15%)
shall accrue on said taxes and penalty from the date of delinquency. A penalty
or interest shall not accrue on a motor vehicle under dealer assignment
pursuant to KRS 186A.220.
When a motor vehicle has been transferred before registration renewal or
before taxes due have been paid, the owner pursuant to KRS 186.010(7)(a)
and (c) on January 1 of any year shall be liable for the taxes on the motor
vehicle, except as hereinafter provided.
If an owner obtains a certificate of registration for a motor vehicle valid through
the last day of his second birth month following the month and year in which he
applied for a certificate of registration, all state, county, city, urban-county
government, school, and special tax district ad valorem tax liabilities arising
from the assessment date following initial registration shall be due and payable
on or before the last day of the first birth month following the assessment date
or date of transfer, whichever is earlier. Any taxes due under the provisions of
this subsection and not paid as set forth above shall be considered delinquent
and subject to the same interest and penalties found in subsection (3) of this
section.
For purposes of the state ad valorem tax only, all motor vehicles:
(a) Held for sale by a licensed motor vehicle dealer, including licensed motor
vehicle auction dealers;
(b) That are in the possession of a licensed motor vehicle dealer, including
licensed motor vehicle auction dealers, for sale, although ownership has
not been transferred to the dealer; and
(c) With a salvage title held by an insurance company;
on January 1 of any year shall not be taxed as a motor vehicle pursuant to
KRS 132.485 but shall be subject to ad valorem tax as goods held for sale in
the regular course of business under the provisions of KRS 132.020(1)(n) and
132.220.
Any provision to the contrary notwithstanding, when any ad valorem tax on a
(8)
(9)
motor vehicle becomes delinquent, the state and each county, city,
urban-county government, or other taxing district shall have a lien on all motor
vehicles owned or acquired by the person who owned the motor vehicle at the
time the tax liability arose. A lien for delinquent ad valorem taxes shall not
attach to any motor vehicle transferred while the taxes are due on that vehicle.
For the purpose of delinquent ad valorem taxes on leased vehicles only, a lien
on a leased vehicle shall not be attached to another vehicle owned by the
lessor.
The lien required by subsection (7) of this section shall be filed and released by
the automatic entry of appropriate information in the AVIS database. For the
filing and release of each lien or set of liens arising from motor vehicle ad
valorem property tax delinquency, a fee of two dollars ($2) pursuant to this
section shall be added to the delinquent tax account. The fee shall be collected
and retained by the county clerk who collects the delinquent tax.
The implementation of the automated lien system provided in this section shall
not affect the manner in which commercial liens are recorded or released.
Effective:June 25, 2013
History: Amended 2013 Ky. Acts ch. 94, sec. 4, effective June 25, 2013. -Amended 2006 Ky. Acts ch. 255, sec. 6, effective January 1, 2007; and ch. 255,
sec. 18, effective January 1, 2007. -- Amended 2005 Ky. Acts ch. 168, sec. 78,
effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 316, sec. 3, effective
July 15, 2002. -- Amended 1998 Ky. Acts ch. 168, sec. 1, effective July 15,
1998; and ch. 600, sec. 2, effective April 14, 1998. -- Amended 1996 Ky. Acts
ch. 352, sec. 2, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 20,
sec. 2, effective July 15, 1994.
Amended 1992 Ky. Acts ch. 338, sec. 25,
effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 106, sec. 2, effective July
13, 1990; and ch. 437, sec. 8, effective July 13, 1990. -- Amended 1988 Ky.
Acts ch. 113, sec. 4, effective December 31, 1988. -- Amended 1984 Ky. Acts
ch. 54, sec. 3, effective January 1, 1985; and ch. 391, sec. 6, effective January
1, 1985. -- Created 1982 Ky. Acts ch. 264, sec. 9, effective January 1, 1984.
Legislative Research Commission Note (7/15/2002). The amendments made to
subsection (4) of this statute in 2002 Ky. Acts ch. 316, sec. 3, "shall apply for tax
assessments made on or after January 1, 2003." 2002 Ky. Acts ch. 316, sec. 5.
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