Kentucky Statutes 134.122 – Transfer of certificates of delinquency by sheriff to clerk
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(1) (a) The sheriff shall, on April 15 or three (3) months and fifteen (15) days from the date the taxes were due under an alternative collection schedule, file all tax claims on real and personal property remaining in his or her possession with the county clerk, except that in a consolidated local government the sheriff shall have fourteen (14) working days from the required filing date to file the delinquent tax claims with the county clerk.
(b) The content of the information provided by the sheriff to the county clerk shall be determined by the department through the promulgation of an administrative regulation.
(c) The county clerk shall acknowledge receipt of the tax claims by providing the sheriff with a receipt in the format required by the department.
(d) If the sheriff fails to file the tax claims as required by this subsection, the sheriff shall be liable on his or her bond for the aggregate amount of the tax claims not filed with the clerk.
(2) (a) Upon filing with the county clerk, a real property tax claim shall become a certificate of delinquency and a personal property tax claim shall become a personal property certificate of delinquency, and the department, rather than the sheriff, shall be responsible for the collection of all amounts due in accordance with KRS § 134.504.
(b) Certificates of delinquency and personal property certificates of delinquency filed with the county clerk are owned by the taxing jurisdictions whose taxes are included as part of the certificate of delinquency or personal property certificate of delinquency.
(c) The clerk shall accept payment for certificates of delinquency as provided in
KRS § 134.126 and KRS § 134.127.
(d) A certificate of delinquency or personal property certificate of delinquency shall include:
1. The face amount of the tax due;
2. The ten percent (10%) penalty as provided in KRS § 134.015; and
3. The sheriff’s commission and the ten percent (10%) sheriff’s add-on as provided in KRS § 134.119.
(e) The certificate of delinquency or personal property certificate of delinquency shall be prima facie evidence that:
1. The property represented by the certificate of delinquency or personal property certificate of delinquency was subject to the taxes levied thereon, and that the property was assessed as required by law;
2. The tax claim was valid and correct in all respects; and
3. The taxes were not paid any time before the establishment of the certificate of delinquency or personal property certificate of delinquency.
(3) If, in the process of collecting property taxes, the county clerk becomes aware of a new address for a taxpayer, the county clerk shall provide, using a form provided by
the department, the information relating to the new address to the property valuation administrator, who shall update his or her records to reflect the new address.
Effective: April 23, 2012
History: Amended 2012 Ky. Acts ch. 161, sec. 2, effective April 23, 2012. — Amended
2010 Ky. Acts ch. 75, sec. 4, effective April 7, 2010. — Created 2009 Ky. Acts ch.
10, sec. 6, effective January 1, 2010.
(b) The content of the information provided by the sheriff to the county clerk shall be determined by the department through the promulgation of an administrative regulation.
Terms Used In Kentucky Statutes 134.122
- Certificate of delinquency: means a tax claim on real property for taxes that:
(a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS §. See Kentucky Statutes 134.010 - Department: means the Department of Revenue. See Kentucky Statutes 134.010
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Personal property: All property that is not real property.
- Personal property: includes every species and character of property, tangible and intangible, other than real property. See Kentucky Statutes 134.010
- Personal property certificate of delinquency: means a personal property tax claim that:
(a) Remains unpaid as of April 15 under the regular collection schedule or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS §. See Kentucky Statutes 134.010 - Property taxes: means the ad valorem taxes due the state, a county, a county school district, or other taxing district. See Kentucky Statutes 134.010
- Tax claim: includes the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, the lien provided in KRS §. See Kentucky Statutes 134.010
- Taxpayer: means the owner of property on the assessment date, or any person otherwise made liable by law for ad valorem taxes attributable to that assessment date. See Kentucky Statutes 134.010
(c) The county clerk shall acknowledge receipt of the tax claims by providing the sheriff with a receipt in the format required by the department.
(d) If the sheriff fails to file the tax claims as required by this subsection, the sheriff shall be liable on his or her bond for the aggregate amount of the tax claims not filed with the clerk.
(2) (a) Upon filing with the county clerk, a real property tax claim shall become a certificate of delinquency and a personal property tax claim shall become a personal property certificate of delinquency, and the department, rather than the sheriff, shall be responsible for the collection of all amounts due in accordance with KRS § 134.504.
(b) Certificates of delinquency and personal property certificates of delinquency filed with the county clerk are owned by the taxing jurisdictions whose taxes are included as part of the certificate of delinquency or personal property certificate of delinquency.
(c) The clerk shall accept payment for certificates of delinquency as provided in
KRS § 134.126 and KRS § 134.127.
(d) A certificate of delinquency or personal property certificate of delinquency shall include:
1. The face amount of the tax due;
2. The ten percent (10%) penalty as provided in KRS § 134.015; and
3. The sheriff’s commission and the ten percent (10%) sheriff’s add-on as provided in KRS § 134.119.
(e) The certificate of delinquency or personal property certificate of delinquency shall be prima facie evidence that:
1. The property represented by the certificate of delinquency or personal property certificate of delinquency was subject to the taxes levied thereon, and that the property was assessed as required by law;
2. The tax claim was valid and correct in all respects; and
3. The taxes were not paid any time before the establishment of the certificate of delinquency or personal property certificate of delinquency.
(3) If, in the process of collecting property taxes, the county clerk becomes aware of a new address for a taxpayer, the county clerk shall provide, using a form provided by
the department, the information relating to the new address to the property valuation administrator, who shall update his or her records to reflect the new address.
Effective: April 23, 2012
History: Amended 2012 Ky. Acts ch. 161, sec. 2, effective April 23, 2012. — Amended
2010 Ky. Acts ch. 75, sec. 4, effective April 7, 2010. — Created 2009 Ky. Acts ch.
10, sec. 6, effective January 1, 2010.