Last Action | signed by Governor (Act ch. 10) |
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Title | AN ACT relating to property taxes and declaring an emergency. |
Bill Documents |
Bill
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Impact Statements |
Fiscal Note
Local Mandate |
Bill Request Number | 4 |
Sponsors | A. Simpson, H. Moberly Jr., J. Arnold Jr., L. Clark, L. Combs, W. Coursey, M. Denham, M. Dossett, D. Floyd, R. Henderson, D. Horlander, A. Koenig, C. Miller, L. Napier, D. Owens, J. Richards, S. Riggs, S. Santoro, J. Wayne, A. Webb-Edgington, R. Weston, A. Wuchner, B. Yonts |
Summary of Original Version | Make omnibus revisions to KRS Chapter 134 by amending, repealing, and creating various new sections to move the sale of certificates of delinquency from the sheriff's office to the county clerk's office; delete provisions requiring the state to purchase certificates of delinquency; specifically address the collection of delinquent personal property taxes; clarify who may make payments on tax bills and certificates of delinquency to the sheriff or the county clerk and the legal status of those making payments; provide that the sheriff's commission shall be paid whether the taxes are collected by the sheriff or the county clerk; establish a temporary procedure to address issues with the sale of certificates of delinquency for 2009; establish procedures for third-party purchasers to register with the Department of Revenue and with county clerks prior to participating in the sale of certificates of delinquency; clarify procedures relating to the payment of certificates of delinquency held by a third-party purchaser when the third-party purchaser cannot be located; clarify collection and reporting processes and procedures for sheriffs; establish officer and director liability provisions for nonpayment of property taxes; establish penalties; establish a new section of KRS Chapter 131 to move the lien provisions relating to taxes other than property taxes from KRS Chapter 134 to KRS Chapter 131; amend KRS 15.460, 45.241, 46.040, 64.012, 65.375, 66.480, 67.938, 67C.123, 70.020, 92.810, 131.130, 131.500, 132.193, 132.195, 132.220, 132.290, 132.370, 132.486, 132.820, 132.825, 133.120, 133.180, 133.220, 133.250, 134.480, 135.040, 136.180, 136.1804, 136.1877, 136.320, 138.715, 138.880, 149.580, 160.500, 186.020, 281.602, 304.20-200, 304.20-220, and 424.330 to conform; repeal KRS 134.020, 134.030, 134.040, 134.050, 134.060, 134.070, 134.080, 134.090, 134.100, 134.110, 134.120, 134.130, 134.148, 134.150, 134.170, 134.180, 134.200, 134.220, 134.240, 134.250, 134.260, 134.270, 134.280, 134.290, 134.295, 134.300, 134.310, 134.320, 134.325, 134.330, 134.340, 134.350, 134.360, 134.385, 134.390, 134.410, 134.430, 134.440, 134.450, 134.460, 134.470, 134.480, 134.485, 134.500, 134.540, 134.550, 134.560, and 134.570; allow the Department of Revenue to promulgate administrative regulations, develop forms, and take other steps necessary to implement the provisions of the Act prior to the January 1, 2010, general effective date of the Act; provide that the provisions of the Act apply for taxes related to assessment dates on or after January 1, 2009; provide that Sections 4, 71, and 73 of the Act have an emergency effective date; EMERGENCY. |
Index Headings of Original Version |
Local Mandate - Property tax collections, omnibus revisions Local Mandate - Property tax collections, omnibus revisions Counties - Property tax collections, omnibus revisions Education, Finance - Property tax collections, omnibus revisions Sheriffs - Property tax collections, omnibus revisions Taxation - Property tax collections, omnibus revisions Taxation, Property - Property tax collections, omnibus revisions County Clerks - Sale of certificates of delinquency, move to county clerk's office |
Proposed Amendments |
House Committee Amendment 1 House Committee Amendment 2 House Floor Amendment 1 House Floor Amendment 2 |
Votes | Vote History |
02/04/09 |
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02/05/09 |
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02/23/09 |
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02/24/09 |
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02/25/09 |
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02/26/09 |
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02/27/09 |
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03/02/09 |
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03/03/09 |
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03/06/09 |
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03/09/09 |
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03/10/09 |
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03/11/09 |
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03/17/09 |
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Amendment | House Committee Amendment 1 |
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Sponsor | A. Simpson |
Summary | Make technical corrections. |
Index Headings |
Local Mandate - Property tax collections, omnibus revisions Local Mandate - Property tax collections, omnibus revisions Counties - Property tax collections, omnibus revisions Education, Finance - Property tax collections, omnibus revisions Sheriffs - Property tax collections, omnibus revisions Taxation - Property tax collections, omnibus revisions Taxation, Property - Property tax collections, omnibus revisions County Clerks - Sale of certificates of delinquency, move to county clerk's office |
Amendment | House Committee Amendment 2 |
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Sponsor | A. Simpson |
Summary | Require the sale process for certificates of delinquency developed by the Department of Revenue pursuant to administrative regulations to be structured to allow all interested purchasers to participate; amend provisions relating to notice by third party purchasers to delete the requirement that returned notices be submitted to the property valuation administrator for correction of the address. |
Index Headings |
Local Mandate - Property tax collections, omnibus revisions Local Mandate - Property tax collections, omnibus revisions Counties - Property tax collections, omnibus revisions Education, Finance - Property tax collections, omnibus revisions Sheriffs - Property tax collections, omnibus revisions Taxation - Property tax collections, omnibus revisions Taxation, Property - Property tax collections, omnibus revisions County Clerks - Sale of certificates of delinquency, move to county clerk's office |
Amendment | House Floor Amendment 1 |
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Sponsor | A. Simpson |
Summary | Delete the requirement of officer or owner liability for delinquent property taxes. |
Index Headings |
Local Mandate - Property tax collections, omnibus revisions Local Mandate - Property tax collections, omnibus revisions Counties - Property tax collections, omnibus revisions Education, Finance - Property tax collections, omnibus revisions Sheriffs - Property tax collections, omnibus revisions Taxation - Property tax collections, omnibus revisions Taxation, Property - Property tax collections, omnibus revisions County Clerks - Sale of certificates of delinquency, move to county clerk's office |
Amendment | House Floor Amendment 2 |
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Sponsor | J. Jenkins |
Summary | Amendment erroneously drafted to the wrong bill. |
Index Headings |
Local Mandate - Property tax collections, omnibus revisions Local Mandate - Property tax collections, omnibus revisions Counties - Property tax collections, omnibus revisions Education, Finance - Property tax collections, omnibus revisions Sheriffs - Property tax collections, omnibus revisions Taxation - Property tax collections, omnibus revisions Taxation, Property - Property tax collections, omnibus revisions County Clerks - Sale of certificates of delinquency, move to county clerk's office |
Last updated: 8/28/2019 8:17 AM (EDT)