| Last Action | to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to the collection of delinquent taxes. |
| Bill Documents |
Bill
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| 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 |
| 07/19/13 |
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| 09/04/13 |
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| 01/07/14 |
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Last updated: 8/27/2019 6:52 PM (EDT)