2014 Kentucky Revised Statutes
CHAPTER 91A - FINANCE AND REVENUE OF CITIES
91A.070 Collection of municipal taxes by sheriff.
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<![CDATA[91A.070 Collection of municipal taxes by sheriff.
(1)
(2)
(3)
Any city may by ordinance elect to have all city ad valorem taxes including
delinquent taxes collected by the sheriff of the county. The election shall be
effective only if a copy of the ordinance is delivered to the sheriff as soon as
practicable, and a copy of the ordinance levying the taxes to be collected is
delivered to the county clerk as soon as practicable. If the city so elects:
(a) The county clerk shall place city ad valorem taxes due on the tax bills of
owners of property in the city, prepared in accordance with KRS 133.220
and 133.230.
(b) The sheriff shall collect all city ad valorem taxes, including delinquent
taxes, in the same manner as county ad valorem taxes as provided in
KRS Chapter 134, and the sheriff shall be compensated in an amount
calculated to defray additional costs to the sheriff for the services
performed, but such amount shall not exceed the rates provided for tax
collection by KRS Chapter 134. All procedures provided by KRS Chapter
134 concerning collection of delinquent taxes by counties shall be
applicable.
If a city does not elect to have city ad valorem taxes collected by the sheriff as
provided in subsection (1) of this section, city ad valorem taxes shall be due
and payable at the same time as state and county ad valorem taxes are due
and payable, unless otherwise prescribed by statute. The city shall establish by
ordinance procedures for the collection of ad valorem taxes which shall specify
the manner of billing, the place for payment, discounts, if any, for early
payment, penalties and interest for late payment, and other necessary
procedures related to ad valorem tax administration.
In cities proceeding under subsection (2) of this section, ad valorem taxes
upon real or personal property shall be delinquent if not paid by the date due
and payable by ordinance or statute. A lien superior to all other liens, except a
lien for state taxes, whether such liens were acquired before or after the
maturity of the taxes referred to in this section, shall exist in favor of the city
from the date the taxes are due, for the amount of the taxes, interest and
penalties, upon all the real and personal property of the delinquent taxpayer.
The city may enforce the lien by action in the name of the city in the Circuit
Court as provided by statute. In that action it may also obtain a personal
judgment against the delinquent taxpayer for the tax, penalties, interest and
costs of the suit.
Effective:July 15, 1982
History: Created 1982 Ky. Acts ch. 434, sec. 12, effective July 15, 1982.
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