(1) A suit for the enforcement of the tax liens brought pursuant to KRS § 91.484 to
91.527 shall be instituted by filing with the Circuit Court clerk a petition, containing a caption in substantially the following form:

Terms Used In Kentucky Statutes 91.4881

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • City: includes town. See Kentucky Statutes 446.010
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.

Circuit Court
Division
No.
City of VS.
Parcels of Land Encumbered
Plaintiff
with Delinquent Tax Liens Defendants (2) The petition also shall contain a separate count for each parcel of real estate included in the action. Each count in the petition shall set forth those items of information required of the collector in KRS § 91.484(2) and shall list the name of
any taxing authority or person of record owning or holding any tax bill or claiming any right, title, or interest in or to, or lien upon, any such parcel of real estate as set out in the petition, and a claim. The specific right, title, or interest either owned or claimed, or lien held, by any taxing authority other than the city or by other interested persons of record need not be set forth in the action.
(3) The petition shall conclude with a claim that all city tax liens upon such real estate be enforced; that the court determine the amounts and priorities of all tax bills, together with interest, penalties and costs; that the court order such real estate to be sold by the master commissioner pursuant to the provisions of KRS § 426.560 to
426.715, except as otherwise provided in KRS § 91.4885, and that a report of the sale be made by the master commissioner to the court for further proceedings under the provisions of KRS § 91.484 to KRS § 91.527.
(4) The petition so filed shall have the same effect, with respect to each parcel of real estate described, as a separate suit instituted to enforce the tax lien against any one (1) of the parcels of real estate. The invalidity of any separate count shall not in any way affect the validity of the remainder of the proceedings with respect to any other count in the action.
Effective: July 15, 1982
History: Created 1982 Ky. Acts ch. 409, sec. 2, effective July 15, 1982.