2014 Kentucky Revised Statutes
CHAPTER 91 - FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS
91.4883 Publication of notice.
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91.4883 Publication of notice.
(1)
Within thirty (30) days after the filing with the Circuit Court clerk of an
enforcement suit for the collection of unpaid taxes under the provisions of KRS
91.484 to 91.527, the collector shall cause a notice of enforcement to be
published two (2) times, once each week, during successive weeks, and on the
same day of each week, otherwise in accordance with the provisions of KRS
Chapter 424.
(2) Such notice shall be in substantially the following form:
NOTICE OF ENFORCEMENT OF LIEN FOR DELINQUENT LAND TAXES BY
ACTION IN REM
Public Notice is hereby given that on the ______ day of _________, 19_____, the
City of ____________ of ___________ County, Kentucky, filed a petition, being
Action Number _________, in the Circuit Court of _________ County, Kentucky, at
_________ (stating the city), for the enforcement of liens for delinquent land taxes
against the real estate situated in such city, all as described in said petition.
The object of said suit is to obtain from the court a judgment enforcing the city's tax
and other liens against such real estate and ordering the sale of such real estate for
the satisfaction of said liens thereon (except right of redemption in favor of the
United States of America if any), including principal, interest, penalties, and costs.
Such action is brought against the real estate only and no personal judgment shall
be entered therein.
The count number assigned by the city to each parcel of real estate, a description of
each such parcel by street address and the property valuation administrator's tax
parcel number (district, block, lot and sub-lot), a statement of the total principal
amount of all delinquent city tax bills against each such parcel of real estate, all of
which, as to each parcel, is more fully set out and mentioned by count in the
aforesaid petition, and the name of any taxing authority or person of record owning
or holding any tax bill or claiming any right, title, or interest in or to, or lien upon, any
such parcel of real estate as set out in the petition, are respectively as follows:
(Here set out the respective count numbers, property descriptions, names of
taxpayers of record and statements of total principal amounts of tax bills, and names
of those other interested persons of record next above referred to.)
The total principal amounts of delinquent taxes set out in this notice do not include
the lawful interest, penalties, and costs which have accrued against the respective
parcels of real estate.
Any person or taxing authority owning or holding any tax bill or claiming any right,
title, or interest in or to, or lien upon, any such parcel of real estate must file an
answer to such suit in the office of the Circuit Court clerk of _________ county in
_________, and a copy of such answer with the city of __________ in accordance
with the Kentucky Rules of Civil Procedure, on or before the _____ day of
_________, 19_____, and in such answer shall set forth in detail the nature and the
amount of such interest and any defense or objection to the enforcement of the tax
liens, or any affirmative relief he or it may be entitled to assert with respect thereto.
Any person having any right, title, or interest in or to, or lien upon, any parcel of such
real estate may have the city's claims against such parcel dismissed from the action
by paying all of the sums mentioned therein to the city of __________ including
principal, interest, penalties, and costs then due, at any time prior to the enforcement
sale of such real estate by the master commissioner.
In the event of failure to answer on or before the date herein fixed as the last day for
filing answer in the suit, by any person having the right to answer, such person shall
be forever barred and foreclosed as to any defense or objection he might have to the
enforcement of such liens for delinquent taxes and the judgment of enforcement
may be taken by default. Redemption may be made for a period of sixty (60) days
after the master commissioner's enforcement sale, if the sale price is less than the
parcel's current assessed value as certified by the Department of Revenue. Each
such person having any right, title, or interest in or to, or any lien upon, any such
parcel of real estate described in the petition so failing to answer or redeem, as
aforesaid, shall be forever barred and foreclosed of any right, title, or interest in or to,
or lien upon, or any equity of redemption in said real estate.
_________________,
Kentucky
(name of city)
_________________
Attorney
_________________
_________________
_________________
Address
_________________
Phone
_________________
Date of first publication
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 100, effective June 20, 2005. -Amended 1988 Ky. Acts ch. 91, sec. 1, effective July 15, 1988. -- Created 1982
Ky. Acts ch. 409, sec. 4, effective July 15, 1982.
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