Last Action | signed by Governor (Acts ch. 161) |
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Title | AN ACT relating to governmental revenue functions and declaring an emergency. |
Bill Documents |
Bill
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Impact Statements | Local Mandate |
Bill Request Number | 1520 |
Sponsor | A. Simpson |
Summary of Original Version | Amend KRS 134.010 to change the definition of "taxpayer"; amend KRS 134.122 to delete an incorrect reference; amend KRS 134.127 to allow county clerks to discharge notices when delinquent property taxes are paid to the county clerk; amend KRS 134.128 to revise the sale process for certificates of delinquency; amend KRS 134.129 to require registration with the department for persons paying at least more than five certificates of delinquency statewide or at least more than three certificates of delinquency in any county; amend KRS 134.490, to amend notice and installment payment provisions, and to correct drafting errors relating to submission of notices returned as undeliverable; amend KRS 134.504 to correct a drafting error; amend KRS 134.551 to clarify the process for refunds of filing fees when tax bills are exonerated; amend KRS 132.220 to restore language regarding responsibility for payment of the ad valorem tax; amend KRS 133.130 relating to exonerations; amend KRS 134.126 to conform; create a new section of KRS Chapter 64 to allow county clerks to impose a fee of up to fifty cents per page for copies; amend KRS 134.452 to revise provisions relating to fees imposed by third-party purchasers; EMERGENCY. |
Index Headings of Original Version |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Proposed Amendments |
House Committee Substitute 1 House Floor Amendment 1 House Floor Amendment 2 Senate Committee Amendment 1 Senate Floor Amendment 1 |
Votes | Vote History |
03/01/12 |
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03/05/12 |
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03/09/12 |
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03/12/12 |
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03/13/12 |
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03/14/12 |
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03/15/12 |
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03/16/12 |
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03/19/12 |
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03/21/12 |
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03/26/12 |
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03/27/12 |
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03/28/12 |
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03/29/12 |
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03/30/12 |
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04/12/12 |
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04/23/12 |
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Amendment | House Committee Substitute 1 |
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Impact Statements | Local Mandate |
Summary | Retain original provisions, except make technical and clarifying corrections; amend KRS 134.490 to add language clarifying that third-party purchasers not required to offer payment plans can do so voluntarily, and to provide that third-party purchasers must continue offering payment plans to taxpayers whose tax bills were purchased during a period when the third-party purchaser was required to register with the department, even if the third-party purchaser is no longer required to register with the department; amend KRS 134.551 to clarify that when a tax bill is exonerated, the third-party purchaser does not have to pay to release the lien, and to provide that appeals from the denial of an application for refund must be made to the Kentucky Board of Tax Appeals; amend KRS 133.130 to clarify language; revise the amendments to KRS 134.452 to remove the litigation fee cap, and to address pre-litigation fees of $175 or less. |
Index Headings |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Amendment | House Floor Amendment 1 |
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Sponsor | C. Embry Jr. |
Summary | Retain orignal provisions, except delete Section 12. |
Index Headings |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Amendment | House Floor Amendment 2 |
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Sponsor | J. Wayne |
Summary | Amend KRS 134.452 to restore the litigation fee cap that was provided in the original bill as introduced and which was removed in the committee substitute. |
Index Headings |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Amendment | Senate Committee Amendment 1 |
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Sponsor | B. Leeper |
Summary | Retain original provisions except amend Section 4 to correct a drafting error; amend Section 13 to clarify time frames for the imposition of fees; create a new section of KRS Chapter 134 to require the county clerks to provide information to the Department of Revenue, and to require the Department of Revenue to publish the information on its website; and create a new noncodified section to establish when the amendments made in Section 13 apply. |
Index Headings |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Amendment | Senate Floor Amendment 1 |
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Sponsor | D. Ridley |
Summary | Retain original provision except amend Section 12 of the Act to prevent county clerks from establishing restrictions that prevent people seeking copies from using their own scanners, cameras, or other means to make copies of records retained by the county clerk; allow the county clerk to restrict the use of a device or method of copying if the device or method would harm the records. |
Index Headings |
Local Mandate - Property tax, certificates of delinquency for Taxation - Property tax, certificates of delinquency for Taxation, Property - Certificates of delinquency, sale and release procedures for County Clerks - Certificates of delinquency, sale process for County Clerks - Copying fees, authorization |
Last updated: 8/27/2019 8:05 PM (EDT)