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KENTUCKY LEGISLATURE
TITLE XI - REVENUE AND TAXATION

CHAPTER 134
PAYMENT, COLLECTION, AND REFUND OF TAXES

• .010 Definitions.

 

• .020 Due date of taxes -- Discount -- Partial payment -- Delinquent taxes -- Penalty -- Revised collection schedule -- Collection efforts.

 

• .030 Extension by Governor of time for payment of taxes -- Relief of sheriff.

 

• .035 Repealed, 1950.

 

• .036 Repealed, 1950.

 

• .037 Repealed, 1950.

 

• .040 Effect of payment of taxes before due.

 

• .050 Tax is personal debt of person liable for payment -- Collection -- Penalties -- Personal checks.

 

• .060 Liability for tax as between holders of various interests in property.

 

• .070 Lien of joint owner paying entire tax.

 

• .080 Payment of tax by holder of lien or person in possession -- Rights on payment -- Lien.

 

• .090 Certificate of transfer issued to person paying tax for person liable -- Form -- Rights of transferee.

 

• .100 Recording of certificate of transfer -- Clerk's fee for record or release.

 

• .110 Duplicate certificate of transfer, where original is lost or destroyed.

 

• .120 Person for whom tax is paid is estopped from tax protest -- Reimbursement of transferee if certificate is invalid.

 

• .130 Release of property from certificate of transfer -- Redemption.

 

• .140 Sheriff is tax collector -- Collections to begin on delivery of tax bills -- Investment of tax revenues until time of distribution -- Disposition of investment earnings.

 

• .145 Repealed, 1980.

 

• .146 Repealed, 1980.

 

• .147 Repealed, 1980.

 

• .148 Clerk to file lien for taxes on motor vehicles or trailers -- Accounting by clerk of payments received.

 

• .150 Agents of Revenue Cabinet not to collect taxes without written authority from secretary.

 

• .160 Office rooms, hours and books of sheriff.

 

• .170 Payment of taxes to sheriff -- Receipts -- Deduction of taxes from claim due taxpayer -- Misapplication of funds.

 

• .180 Sheriff or deputy to visit justices' districts to receive tax payments.

 

• .190 Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom.

 

• .200 Appointment of deputy sheriffs -- Bond -- Removal -- Retention of deputies' compensation by sheriff.

 

• .210 Repealed, 1950.

 

• .215 Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt.

 

• .220 Death, resignation or removal of sheriff -- Sureties may nominate collector.

 

• .230 Fiscal court's authority to require bond of sheriff.

 

• .240 Form of general revenue bond of sheriff -- Filing and recording.

 

• .250 Special bond of sheriff for county levy -- Minimum -- Record.

 

• .260 Liability of sureties on sheriff's revenue bonds.

 

• .270 Limitation of action against sheriff and sureties.

 

• .280 Failure of sheriff to execute bond.

 

• .290 Compensation of sheriff for collecting state and county taxes.

 

• .295 Supplementation of sheriff's commission.

 

• .300 Reports, payments by sheriff.

 

• .310 Sheriff's annual settlement with county -- Objections -- Action in Circuit Court -- Statement of funds and expenditures -- Settlement for excess fees.

 

• .320 Report and payment to Revenue Cabinet -- Penalty.

 

• .325 Sheriff's settlement for taxes collected.

 

• .330 Quietus and bond of sheriff -- Settlement on recertified tax bills.

 

• .340 Sheriff to record delinquent tax collections -- Penalty for failure to record or collect -- Prosecution by county attorney -- Compensation.

 

• .350 Apportionment of partial collection of tax.

 

• .360 Credit to sheriff for uncollectible delinquent taxes and certificates of delinquency.

 

• .370 Repealed, 1994.

 

• .380 Collection of delinquent taxes and assessment of omitted property.

 

• .382 Repealed, 1998.

 

• .385 Special audit by cabinet.

 

• .390 Omitted tax bills, when due and when deemed delinquent -- Penalty -- Laws applicable to delinquency.

 

• .400 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.

 

• .410 Investigation by secretary of revenue of records of delinquent insurance companies.

 

• .415 Repealed, 1962.

 

• .420 Lien for taxes.

 

• .430 Sale of personal property and delinquent tax claims against real property -- Compensation for services.

 

• .440 Advertisement of sale of tax claims -- Compensation of sheriff.

 

• .450 Sale of tax claims -- Offers of purchase.

 

• .460 Interest rate on certificates of delinquency -- Evidence of validity of tax proceedings.

 

• .470 Liability of taxpayer on uncollectible tax bill or certificate of delinquency -- Action to enforce -- Operation of statute of limitations.

 

• .480 Who may pay certificates of delinquency -- Assignment -- Clerk to receive and record payments -- Records as evidence.

 

• .485 Apportionment of tax encumbrance where land is divided as to ownership and area.

 

• .490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.

 

• .495 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.

 

• .500 Interest on uncollectible tax claims -- Collection of amount due on certificate of delinquency and delinquent personal property tax bills -- Technical resources from cabinet.

 

• .505 No compensation to county attorney who fails to perform duties as to tax claims.

 

• .510 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.

 

• .520 Refund to purchaser of certificate of delinquency declared void -- Reassessment of property.

 

• .530 Repealed, 1966.

 

• .540 Action to declare tax sale invalid and establish lien of state on sales made prior to June 12, 1940 -- County attorney to assist cabinet -- Compensation.

 

• .545 Funds for office operating expenses of county attorney.

 

• .550 Foreclosure of lien in action brought on sale made prior to June 12, 1940 -- Redemption before foreclosure.

 

• .560 Limitation of action to invalidate tax sale and establish lien, on sales made prior to June 12, 1940.

 

• .570 Effect of tax deed on sale made prior to June 12, 1940.

 

• .580 Refund of taxes, other than ad valorem and unconstitutional taxes.

 

• .590 Refund of ad valorem taxes or taxes held unconstitutional.