98RS HB568


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HB 568/FN/LM (BR 2037) - J. Lovell, H. Moberly

     AN ACT relating to property tax, and declaring an emergency.
     Amend KRS 132.220 to allow taxing districts to recover revenue lost through the exoneration of uncollectable tax bills; amend KRS 133.220 to require all notices returned as undeliverable be submitted to the PVA, who is required to correct addresses if the information is available; amend KRS 134.020 to allow the sheriff to accept payment by any commercially acceptable means, including credit cards, and to increase the penalty from 2% to 5% for rate payments under a revised collection schedule, and to provide that if real property tax delinquencies exceed 15% that the sheriff must make additional reasonable collection efforts or the Revenue Cabinet may take over collections; amend KRS 134.310 to require the sheriff to settle with the Revenue Cabinet before settling with the fiscal court, and to allow the Revenue Cabinet to conduct a local settlement at the request of the local taxing district, and to provide appeals procedures and timelines for objecting to a settlement; amend KRS 134.325 to provide that delinquent tax bills shall be sold by April 30 rather than August 1 of each year, and to increase fines for sheriffs who do not make settlement information available; amend KRS 134.330 to change provisions relating to sheriff's bonds; amend KRS 134.360 to delete provisions relating to the sheriff's oath; amend KRS 134.380 to allow the secretary to act in behalf of the state or any and all taxing districts to institute or prosecute any collection action; amend KRS 134.420 to change the length of the lien from 5 years to 10 years; amend KRS 134.430 to permit rather than require the sheriff to distrain property, and to increase the sheriff's compensation when property is distrained and to provide that the sheriff shall receive offers to purchase tax claims until April 30; amend KRS 134.440 to increase from $1 to $5 the fee the sheriff receives for advertising each tax claim; amend KRS 134.450 to change provisions relating to the sale of tax claims; amend KRS 134.470 to increase the statute of limitations from 5 to 10 years; amend KRS 134.480 to allow the clerk to accept payment by any commercially acceptable means, and to increase the fee that the clerk retains from 5% to 10%; amend KRS 134.490 to require private purchasers of tax claims to notify the property owner, and to delete provisions relating to the county attorney designating property subject to distraint; amend KRS 134.500 to change the date from which interest runs to the date the certificate of delinquency is issued, and to allow the cabinet to not contract with the county attorney for collection duties if the cabinet determines that the county attorney has previously failed to perform collection duties in an acceptable manner, and to require the county attorney to mail a list of delinquent tax bills to the PVA, and to establish time periods within which a county attorney must collect a delinquent tax claim or institute legal action before the cabinet takes over collection duties, and to provide that the fees paid to county attorneys shall be added to the amount of tax claims and paid by the person paying the tax claim, and to provide that the cabinet may make information available to the county attorney; amend KRS 134.800 to allow the clerk to accept payment by any commercially acceptable means, including credit cards; amend KRS 134.990 to conform; amend KRS 45.500 to allow the state investment commission to purchase state and local delinquent property tax claims; repeal KRS 134.382; provide that the amendments contained in Section 5, subsection (4) of Section 10, Section 12, subsection (1) of Section 15, subsection (4) of Section 16, and Section 19 of the Act shall apply for sales of delinquent tax bills made on or after March 1, 1998, and that the remainder of the amendments shall apply for assessments made on or after January 1, 1998; declare an EMERGENCY.


     HCS/FN/LM - Retain provisions of original bill except amend section 4 of the bill, amending KRS 134.310, to allow the cabinet, at the request of the fiscal court or any school district, to conduct the local settlement; and to allow the cabinet to issue bills for the subsequent year if the sheriff fails to remit amounts charged to him; amend section 10 of the bill, amending KRS 134.430, to allow the sheriff to receive offers for the purchase of tax claims for up to 15 business days following the date of initial advertisement, but no later than April 30; clarify language included in section 12 of the bill, amending KRS 134.450, to provide that the finance cabinet shall purchase tax claims upon which the sheriff has received an offer of purchase.

     Feb 11-introduced in House
     Feb 12-to Appropriations and Revenue (H)
     Feb 19-posted in committee
     Feb 25-reported favorably, 1st reading, to Calendar with Committee Substitute
     Feb 26-2nd reading, to Rules
     Mar 3-posted for passage in the Regular Orders of the Day for March 4, 1998
     Mar 12-3rd reading, passed 93-4 with Committee Substitute
     Mar 13-received in Senate
     Mar 16-to Appropriations and Revenue (S)
     Mar 23-reported favorably, 1st reading, to Consent Calendar
     Mar 24-2nd reading, to Rules
     Mar 25-posted for passage in the Consent Orders of the Day for March 26, 1998
     Mar 26-3rd reading, passed 36-0; received in House; enrolled, signed by each presiding officer
     Mar 27-delivered to Governor
     Mar 30-signed by Governor

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