Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 04/29/2025
.010 Definitions for chapter.
.015 Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts.
.020 Repealed, 2010.
.030 Repealed, 2010.
.035 Repealed, 1950.
.036 Repealed, 1950.
.037 Repealed, 1950.
.040 Repealed, 2010.
.050 Repealed, 2010.
.060 Repealed, 2010.
.070 Repealed, 2010.
.080 Repealed, 2010.
.090 Repealed, 2010.
.100 Repealed, 2010.
.110 Repealed, 2010.
.119 Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff.
.120 Repealed, 2010.
.121 Transferees -- Rights and obligations.
.122 Transfer of certificates of delinquency by sheriff to clerk.
.125 Interest on certificates of delinquency.
.126 Duties of the clerk regarding certificates of delinquency -- Fees.
.127 Payment of amount due on certificate of delinquency to the clerk.
.128 Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a).
.129 Registration for sale of certificates of delinquency with Department of Revenue.
.130 Repealed, 2010.
.131 County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site.
.140 Investment of tax revenues until time of distribution -- Disposition of investment earnings.
.145 Repealed, 1980.
.146 Repealed, 1980.
.147 Repealed, 1980.
.148 Repealed, 2010.
.150 Repealed, 2010.
.160 Office rooms, hours, and books of sheriff.
.170 Repealed, 2010.
.180 Repealed, 2010.
.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.
.191 Monthly reporting and payment of taxes collected by sheriff.
.192 Annual settlement of tax collections by sheriff.
.193 Annual sheriff's tax settlement audit -- Requirements.
.200 Repealed, 2010.
.210 Repealed, 1950.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 Repealed, 2010.
.230 Bond to be executed by sheriff -- Liability of sheriff and sureties.
.240 Repealed, 2010.
.250 Repealed, 2010.
.260 Repealed, 2010.
.270 Repealed, 2010.
.280 Repealed, 2010.
.290 Repealed, 2010.
.295 Repealed, 2010.
.300 Repealed, 2010.
.310 Repealed, 2010.
.320 Repealed, 2010.
.325 Repealed, 2010.
.330 Repealed, 2010.
.340 Repealed, 2010.
.350 Repealed, 2010.
.360 Repealed, 2010.
.370 Repealed, 1994.
.380 Renumbered as KRS 134.547.
.382 Repealed, 1998.
.385 Repealed, 2010.
.390 Repealed, 2010.
.400 Renumbered as KRS 134.552.
.410 Repealed, 2010.
.415 Repealed, 1962.
.420 Lien for taxes.
.421 Apportionment of taxes on real property when one owner does not pay taxes due.
.430 Repealed, 2010.
.440 Repealed, 2010.
.450 Repealed, 2010.
.452 Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings.
.460 Repealed, 2010.
.470 Repealed, 2010.
.480 Repealed, 2010.
.485 Repealed, 2010.
.490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans.
.495 Renumbered as KRS 134.548.
.500 Repealed, 2010.
.504 Department to collect or contract with county attorney for collection of certificates of delinquency.
.505 No compensation to county attorney who fails to perform duties as to tax claims.
.510 Renumbered as KRS 134.549.
.520 Renumbered as KRS 134.551.
.530 Repealed, 1966.
.540 Repealed, 2010.
.545 Use of funds by county attorney.
.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.
.547 Collection of delinquent taxes and assessment of omitted property.
.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.
.549 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.
.550 Repealed, 2010.
.551 Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property.
.552 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.
.560 Repealed, 2010.
.570 Repealed, 2010.
.580 Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns.
.590 Refund of ad valorem taxes or taxes held unconstitutional.
.800 County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.
.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.
.810 Date on which taxes become due or delinquent.
.815 Payment by clerk -- Report of clerk.
.820 Final settlement.
.825 Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.
.830 County clerk to collect ad valorem taxes on motorboats.
.990 Penalties.