Kentucky
General Assembly

01/04/11	introduced in House
01/05/11	to Appropriations & Revenue (H)
02/04/11	posted in committee
02/08/11	reported favorably, 1st reading, to Calendar with Committee Substitute
02/09/11	2nd reading, to Rules
02/10/11	floor amendments (1) and (2) filed to Committee Substitute
02/14/11	floor amendment (2) withdrawn
02/15/11	posted for passage in the Regular Orders of the Day for Wednesday, February 16, 2011 floor amendment (3) filed to Committee Substitute
02/16/11	floor amendment (4) filed to Committee Substitute
03/03/11	recommitted to Appropriations & Revenue (H)

Amendment	House Committee Substitute 1
Impact Statements	Fiscal Note Local Mandate
Summary	Amend KRS 134.127 to allow county clerks to discharge notices when delinquent property taxes are paid to the county clerk; amend KRS 134.127 to amend the sale process for certificates of delinquency; amend KRS 134.490 to correct drafting errors relating to submission of notices returned as undeliverable; amend KRS 134.551 to clarify the process for refunds of filing fees when tax bills are exonerated; amend KRS 134.122 and 134.504 to correct drafting errors.
Index Headings	County Clerks - Release of notice, clerk may release notice when certificate of delinquency is paid in full County Clerks - Sale of certificates of delinquency, clerk may request later date Taxation - Certificates of delinquency, technical corrections Taxation, Property - Certificates of delinquency, technical corrections Fiscal Note - Certificates of delinquency, technical corrections Local Mandate - Certificates of delinquency, technical corrections

Amendment	House Floor Amendment 1
Sponsor	A. Simpson
Summary	Retain original provisions; amend KRS 132.220 to restore language previously in the statutes relating to interests in property that can be assessed for taxes and establishing a priority among various individuals with interests in property relating to taxes; amend KRS 133.130 to clarify the process for exonerating asssessments; amend KRS 134.010 to amend the definition of "taxpayer" to conform to other definitions of "taxpayer" used throughout the statutes relating to property taxes.
Index Headings	County Clerks - Release of notice, clerk may release notice when certificate of delinquency is paid in full County Clerks - Sale of certificates of delinquency, clerk may request later date Taxation - Certificates of delinquency, technical corrections Taxation, Property - Certificates of delinquency, technical corrections Fiscal Note - Certificates of delinquency, technical corrections Local Mandate - Certificates of delinquency, technical corrections

Amendment	House Floor Amendment 2
Sponsor	A. Simpson
Summary	Amend KRS 134.122 to allow any person with an interest in property on which ad valorem taxes have become delinquent to request an electronic copy of the advertised list of delinquent properties upon submission of the request and payment of a fee.
Index Headings	County Clerks - Release of notice, clerk may release notice when certificate of delinquency is paid in full County Clerks - Sale of certificates of delinquency, clerk may request later date Taxation - Certificates of delinquency, technical corrections Taxation, Property - Certificates of delinquency, technical corrections Fiscal Note - Certificates of delinquency, technical corrections Local Mandate - Certificates of delinquency, technical corrections

Amendment	House Floor Amendment 3
Sponsor	M. Denham
Summary	Amend KRS 134.490 to reduce the time period from 50 to 30 days that a third-party purchaser has to give notice to a taxpayer of the certificate of delinquency received from the county clerk and require the notices also be sent to the mortgage holder of record; increase the time period the third-party purchaser has to notify the taxpayer and the mortgage holder of record to at least 60 days, rather than 45 days before instituting legal action; require the third-party purchaser to use the property valuation administrator's listed address for the taxpayer and to obtain the address of the mortgage holder of record from the official indexes of the county clerk; authorize a mortgage holder of record to request a copy of any notices returned as undeliverable; provide that if a person entitled to pay a certificate of delinquency pays the amount in full, the lien of the third-party purchaser shall be released; amend KRS 134.452 to provide that the third-party purchaser shall not receive attorneys' fees for filing notices prior to litigation and to provide that fees incurred for determining the mortgage holder of record's address from the office of the county clerk shall not exceed $100; provide that no fees or interest on behalf of the taxpayer or mortgage holder shall be incurred if payment is received within 60 days of receipt of notice of the purchase; amend KRS 134.990 to add the penalties of revocation of registration and prohibition from participation in future sales of certificates of delinquency for any third-party purchaser who violates existing prohibited acts.
Index Headings	County Clerks - Release of notice, clerk may release notice when certificate of delinquency is paid in full County Clerks - Sale of certificates of delinquency, clerk may request later date Taxation - Certificates of delinquency, technical corrections Taxation, Property - Certificates of delinquency, technical corrections Fiscal Note - Certificates of delinquency, technical corrections Local Mandate - Certificates of delinquency, technical corrections

Amendment	House Floor Amendment 4
Sponsor	J. Hoover
Summary	Amend KRS 134.490 to reduce the time period from 50 to 30 days that a third-party purchaser has to give notice to a taxpayer of the certificate of delinquency received from the county clerk and require the notices also be sent to the mortgage holder of record; increase the time period the third-party purchaser has to notify the taxpayer and the mortgage holder of record to at least 60 days, rather than 45 days before instituting legal action; require the third-party purchaser to use the property valuation administrator's listed address for the taxpayer and to obtain the address of the mortgage holder of record from the official indexes of the county clerk; authorize a mortgage holder of record to request a copy of any notices returned as undeliverable; provide that if a person entitled to pay a certificate of delinquency pays the amount in full, the lien of the third-party purchaser shall be released; amend KRS 134.452 to provide that the third-party purchaser shall not receive attorneys' fees for filing notices prior to litigation and to provide that fees incurred for determining the mortgage holder of record's address from the office of the county clerk shall not exceed $100; provide that no fees or interest on behalf of the taxpayer or mortgage holder shall be incurred if payment is received within 60 days of receipt of notice of the purchase; amend KRS 134.990 to add the penalties of revocation of registration and prohibition from participation in future sales of certificates of delinquency for any third-party purchaser who violates existing prohibited acts.
Index Headings	County Clerks - Release of notice, clerk may release notice when certificate of delinquency is paid in full County Clerks - Sale of certificates of delinquency, clerk may request later date Taxation - Certificates of delinquency, technical corrections Taxation, Property - Certificates of delinquency, technical corrections Fiscal Note - Certificates of delinquency, technical corrections Local Mandate - Certificates of delinquency, technical corrections