|to Local Government (H)
|AN ACT relating to delinquent property taxes.
|Bill Request Number
|Summary of Original Version
|Amend KRS 134.010 to define "certificate of delinquency" and to amend the definition of "taxpayer"; amend KRS 134.430 to delete the requirement that sheriffs advertise delinquent property tax bills for sale and to make technical and conforming changes; amend KRS 134.450 to delete the sheriff sale of delinquent property tax bills, to require the sheriff to file all unpaid tax claims with the county clerk by March 31 under a regular tax schedule, or within 90 days after the due date under an alternative collection schedule, and to allow collection of the 10 percent fee for sheriffs for tax claims filed with the clerk; amend KRS 134.480 to address multiple purchase offers for the same certificate of delinquency; amend KRS 134.325 to conform; amend KRS 134.520 to allow for the refund of amounts paid by a private purchaser for a certificate of delinquency that is unenforceable on the date purchased; repeal KRS 134.440, provide that the Act is effective for tax periods on or after January 1, 2009.
|Index Headings of Original Version
County Clerks - Delinquent property taxes, remove sheriff's sale
Sheriffs - Delinquent property taxes, remove sheriff's sale
Taxation, Property - Delinquent property taxes, remove sheriff's sale
Last updated: 8/28/2019 8:09 AM (EDT)