2019 Kentucky Revised Statutes Chapter 134 - Payment, collection, and refund of taxes 134.421 Apportionment of taxes on real property when one owner does not pay taxes due.
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134.421 Apportionment of taxes on real property when one owner does not pay
taxes due.
(1)
(2)
When real property is owned by two (2) or more persons and had been assessed as
one (1) tract, and one (1) owner does not pay his or her share of the taxes due, the
taxes owed by the owner failing to pay may be paid by any other owner. Any owner
who pays the amount due by another owner under this section shall have a lien on
the delinquent taxpayer's portion of the real property for the amount paid and may
file suit to recover the amount paid.
(a) Whenever one (1) tax claim or certificate of delinquency exists on land which
is divided both as to ownership and area into two (2) or more tracts, any
person or persons owning any of the tracts may, upon ten (10) days' notice
given to the owners of the other tracts, make application to the county attorney
and to the property valuation administrator of the county for an apportionment
of the assessment.
(b) The property valuation administrator of the county may make an
apportionment of the amount of the encumbrance among the owners of each
tract according to the value of their respective interests as shown by the proof
introduced by them.
(c) Any owner of a tract for which the tax claim or certificate of delinquency was
apportioned may have the encumbrance on his or her property released by
paying to the sheriff his or her pro rata share of the tax claim or to the county
clerk his or her pro rata share of the certificate of delinquency as ascertained
by the decision of apportionment.
(d) The determination of the property valuation administrator of the county shall
be final unless an appeal therefrom to the Circuit Court is prosecuted within
sixty (60) days from the issuance of the decision.
Effective: January 1, 2010
History: Created 2009 Ky. Acts ch. 10, sec. 17, effective January 1, 2010.
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