Ky. Rev. Stat. Ann. ch. 134 – Payment, Collection, And Refund Of Taxes | Midpage

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Kentucky Revised Statutes

Chapter 134

Ky. Rev. Stat. Ann. ch. 134

Payment, Collection, And Refund Of Taxes

Commonwealth of Kentucky

134.010Definitions for chapter.134.015Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts.134.119Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff.134.121Transferees -- Rights and obligations.134.122Transfer of certificates of delinquency by sheriff to clerk.134.125Interest on certificates of delinquency.134.126Duties of the clerk regarding certificates of delinquency -- Fees.134.127Payment of amount due on certificate of delinquency to the clerk.134.128Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a).134.129Registration for sale of certificates of delinquency with Department of Revenue.134.131County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site.134.140Investment of tax revenues until time of distribution -- Disposition of investment earnings.134.160Office rooms, hours, and books of sheriff.134.190Collection 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.134.191Monthly reporting and payment of taxes collected by sheriff.134.192Annual settlement of tax collections by sheriff.134.193Annual sheriff's tax settlement audit -- Requirements.134.215Outgoing 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.134.230Bond to be executed by sheriff -- Liability of sheriff and sureties.134.420Lien for taxes.134.421Apportionment of taxes on real property when one owner does not pay taxes due.134.452Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings.134.490Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans. (Effective until July 15, 2026)134.504Department to collect or contract with county attorney for collection of certificates of delinquency. (Effective until July 15, 2026)134.505No compensation to county attorney who fails to perform duties as to tax claims.134.545Use of funds by county attorney.134.546Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.134.547Collection of delinquent taxes and assessment of omitted property.134.548Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.134.549Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.134.551Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property.134.552Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.134.580Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns.134.590Refund of ad valorem taxes or taxes held unconstitutional.134.800County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.134.805Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles. (Effective until July 15, 2026)134.810Date on which taxes become due or delinquent.134.815Payment by clerk -- Report of clerk.134.820Final settlement.134.825Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.134.830County clerk to collect ad valorem taxes on motorboats.134.990Penalties.