House Bill 19

Actions
Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the collection of delinquent taxes.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 42
Sponsor B. Yonts
Summary of Original Version Amend KRS 44.030 and 131.560 to prohibit the offsetting of a person's financial claim against the state or a local government, including claims for individual income tax refunds, to satisfy a delinquent property tax debt owed to the state or any local government if the 11-year period established for liens on the property on which the tax has become delinquent has expired; amend KRS 134.015 to extinguish the personal debt of a taxpayer for delinquent property taxes upon the expiration of the 11-year period established for liens on the property on which the taxes have become delinquent; amend KRS 134.490 to clarify that a third-party purchaser of a certificate of delinquency may institute an action to collect on the certificate anytime after the 1-year tolling period but prior to the 11-year period established in KRS 134.546; amend KRS 134.546 to provide that a certificate of delinquency becomes null and void 11 years from the date when the taxes became delinquent.
Index Headings of Original Version Local Mandate - Delinquent tax debts, absolution of personal liability upon expiration of the lien upon the property
Taxation - Collection of delinquent taxes through refund offsets, prohibiton in case of certain tax debts
Taxation - Delinquent property tax debts, absolution of personal liability upon expiration of the property lien
Taxation - Property tax certificates of delinquency, nullification after 11-year period
Taxation, Income--Individual - Refund offsets, prohibition in case of certain tax debts
Taxation, Property - Certificates of delinquency, nullification after 11-year period
Taxation, Property - Delinquent tax debts, absolution of personal liability upon expiration of the lien upon the property
Budget and Financial Administration - Claims against the state, offsetting thereof to satisfy certain delinquent tax debts, prohibition
Claims - State claims, offsetting thereof to satisfy certain delinquent tax debts, prohibition

Actions

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07/19/13
  • Prefiled by the sponsor(s).
09/04/13
  • To: Interim Joint Committee on Appropriations and Revenue
01/07/14
  • introduced in House
  • to Appropriations & Revenue (H)


Last updated: 8/27/2019 6:52 PM (EDT)