Kentucky Revised Statutes

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 134.00

.010   Definitions for chapter.

.015   Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts.

.020   Repealed, 2010.

.030   Repealed, 2010.

.035   Repealed, 1950.

.036   Repealed, 1950.

.037   Repealed, 1950.

.040   Repealed, 2010.

.050   Repealed, 2010.

.060   Repealed, 2010.

.070   Repealed, 2010.

.080   Repealed, 2010.

.090   Repealed, 2010.

.100   Repealed, 2010.

.110   Repealed, 2010.

.119   Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff.

.120   Repealed, 2010.

.121   Transferees -- Rights and obligations.

.122   Transfer of certificates of delinquency by sheriff to clerk.

.125   Interest on certificates of delinquency.

.126   Duties of the clerk regarding certificates of delinquency -- Fees.

.127   Payment of amount due on certificate of delinquency to the clerk.

.128   Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a).

.129   Registration for sale of certificates of delinquency with Department of Revenue.

.130   Repealed, 2010.

.131   County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site.

.140   Investment of tax revenues until time of distribution -- Disposition of investment earnings.

.145   Repealed, 1980.

.146   Repealed, 1980.

.147   Repealed, 1980.

.148   Repealed, 2010.

.150   Repealed, 2010.

.160   Office rooms, hours, and books of sheriff.

.170   Repealed, 2010.

.180   Repealed, 2010.

.190   Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom.

.191   Monthly reporting and payment of taxes collected by sheriff.

.192   Annual settlement of tax collections by sheriff.

.200   Repealed, 2010.

.210   Repealed, 1950.

.215 Outgoing sheriff -- Delivery of records and unpaid tax bills to successor -- Receipt for unpaid and partially paid tax bills, contents, filing, recording -- Responsibility for collecting and accounting for accounts -- Settlement -- Notice of temporary refusal to accept payment of taxes -- Expense allowance to outgoing sheriff for preparation of receipt.

.220   Repealed, 2010.

.230   Bond to be executed by sheriff -- Liability of sheriff and sureties.

.240   Repealed, 2010.

.250   Repealed, 2010.

.260   Repealed, 2010.

.270   Repealed, 2010.

.280   Repealed, 2010.

.290   Repealed, 2010.

.295   Repealed, 2010.

.300   Repealed, 2010.

.310   Repealed, 2010.

.320   Repealed, 2010.

.325   Repealed, 2010.

.330   Repealed, 2010.

.340   Repealed, 2010.

.350   Repealed, 2010.

.360   Repealed, 2010.

.370   Repealed, 1994.

.380   Renumbered as KRS 134.547.

.382   Repealed, 1998.

.385   Repealed, 2010.

.390   Repealed, 2010.

.400   Renumbered as KRS 134.552.

.410   Repealed, 2010.

.415   Repealed, 1962.

.420   Lien for taxes.

.421   Apportionment of taxes on real property when one owner does not pay taxes due.

.430   Repealed, 2010.

.440   Repealed, 2010.

.450   Repealed, 2010.

.452   Third-party purchaser of certificate of delinquency -- Fees -- Collection limitations -- Notice to proper owner -- Legislative findings.

.460   Repealed, 2010.

.470   Repealed, 2010.

.480   Repealed, 2010.

.485   Repealed, 2010.

.490   Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans.

.495   Renumbered as KRS 134.548.

.500   Repealed, 2010.

.504   Department to collect or contract with county attorney for collection of certificates of delinquency.

.505   No compensation to county attorney who fails to perform duties as to tax claims.

.510   Renumbered as KRS 134.549.

.520   Renumbered as KRS 134.551.

.530   Repealed, 1966.

.540   Repealed, 2010.

.545   Use of funds by county attorney.

.546   Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.

.547   Collection of delinquent taxes and assessment of omitted property.

.548   Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.

.549   Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.

.550   Repealed, 2010.

.551   Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property.

.552   Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.

.560   Repealed, 2010.

.570   Repealed, 2010.

.580   Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns.

.590   Refund of ad valorem taxes or taxes held unconstitutional.

Ad Valorem Taxes on Motor Vehicles and Motorboats

.800   County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.

.805   Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.

.810   Date on which taxes become due or delinquent.

.815   Payment by clerk -- Report of clerk.

.820   Final settlement.

.825   Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.

.830   County clerk to collect ad valorem taxes on motorboats.

Penalties

.990   Penalties.

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