Chapter 134. Payment, Collection, and Refund of Taxes
- KY ST T. XI, Ch. 134, Refs & Annos
- 134.010 Definitions for Chapter
- 134.015 Due Dates; Person Responsible for Payment; Regular and Alternative Collection Schedules; Discounts
- 134.020 Due Date of Taxes; Discount; Partial Payment; Delinquent Taxes; Penalty; Revised Collection Schedule; Collection Efforts—Repealed
- 134.030 Extension by Governor of Time for Payment of Taxes; Relief of Sheriff—Repealed
- 134.035 Definitions for KRS 134.036, 134.037 and 141.225—Repealed
- 134.036 Extension of Time for Payment of AD Valorem Taxes by Persons in Military Service—Repealed
- 134.037 Penalties, Interest and Limitations DO Not Apply During Extension—Repealed
- 134.040 Effect of Payment of Taxes Before Due—Repealed
- 134.050 Tax is Personal Debt of Person Liable for Payment; Collection; Penalties; Personal Checks—Repealed
- 134.060 Liability for Tax as Between Holders of Various Interests in Property—Repealed
- 134.070 Lien of Joint Owner Paying Entire Tax—Repealed
- 134.080 Payment of Tax by Holder of Lien or Person in Possession; Rights on Payment; Lien—Repealed
- 134.090 Certificate of Transfer Issued to Person Paying Tax for Person Liable; Form; Rights of Transferee—Repealed
- 134.100 Recording of Certificate of Transfer; Clerk's Fee for Record or Release—Repealed
- 134.110 Duplicate Certificate of Transfer, Where Original is Lost or Destroyed—Repealed
- 134.119 Sheriff is Collector of Taxes; Means of Payment; Penalties; Sale of Personal Property; Compensation of Sheriff
- 134.120 Person for Whom Tax is Paid is Estopped from Tax Protest; Reimbursement of Transferee if Certificate is Invalid—Repealed
- 134.121 Transferees; Rights and Obligations
- 134.122 Transfer of Certificates of Delinquency by Sheriff to Clerk
- 134.125 Interest on Certificates of Delinquency
- 134.126 Duties of the Clerk Regarding Certificates of Delinquency; Fees
- 134.127 Payment of Amount Due on Certificate of Delinquency to the Clerk
- 134.128 Process for Sale of Certificate of Delinquency by Clerks to Persons Not Listed in KRS 134.127(1)(A)
- 134.129 Registration for Sale of Certificates of Delinquency with Department of Revenue
- 134.130 Release of Property from Certificate of Transfer; Redemption—Repealed
- 134.131 County Clerk to Annually Provide Department with List of Certificates of Delinquency Received from Sheriff; Publication on Department's Web Site
- 134.140 Investment of Tax Revenues Until Time of Distribution; Disposition of Investment Earnings
- 134.145 County Clerk to Collect AD Valorem Taxes on Motor Vehicles and Trailers; Due Date; Evidence of Payment; Liability for Taxes; Tax Lien; Appeal of Assessment; Fee for Collection—Repealed
- 134.146 Report and Payment over by County Clerk of Taxes Collected by Him; Penalty—Repealed
- 134.147 Final Settlement by County Clerk—Repealed
- 134.148 Clerk to File Lien for Taxes on Motor Vehicles or Trailers; Accounting by Clerk of Payments Received—Repealed
- 134.150 Agents of Department of Revenue Not to Collect Taxes Without Written Authority from Commissioner—Repealed
- 134.160 Office Rooms, Hours, and Books of Sheriff
- 134.170 Payment of Taxes to Sheriff; Receipts; Deduction of Taxes from Claim Due Taxpayer; Misapplication of Funds—Repealed
- 134.180 Sheriff or Deputy to Visit Justices' Districts to Receive Tax Payments—Repealed
- 134.190 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
- 134.191 Monthly Reporting and Payment of Taxes Collected by Sheriff
- 134.192 Annual Settlement of Tax Collections by Sheriff
- 134.193 Annual Sheriff's Tax Settlement Audit; Requirements
- 134.200 Appointment of Deputy Sheriffs; Bond; Removal; Retention of Deputies' Compensation by Sheriff—Repealed
- 134.210 Duties of Outgoing Sheriff; Special Tax Collector; Duties; Compensation; Delivery of Records to Successor—Repealed
- 134.215 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
- 134.220 Death, Resignation or Removal of Sheriff; Sureties May Nominate Collector—Repealed
- 134.230 Bond to be Executed by Sheriff; Liability of Sheriff and Sureties
- 134.240 Form of General Revenue Bond of Sheriff; Filing and Recording—Repealed
- 134.250 Special Bond of Sheriff for County Levy; Minimum; Record—Repealed
- 134.260 Liability of Sureties on Sheriff's Revenue Bonds—Repealed
- 134.270 Limitation of Action Against Sheriff and Sureties—Repealed
- 134.280 Failure of Sheriff to Execute Bond—Repealed
- 134.290 Compensation of Sheriff for Collecting State and County Taxes—Repealed
- 134.295 Supplementation of Sheriff's Commission—Repealed
- 134.300 Reports, Payments by Sheriff—Repealed
- 134.310 Sheriff's Annual Settlement with County; Objections; Action in Circuit Court; Statement of Funds and Expenditures; Settlement for Excess Fees; Applicability of KRS 64.368 if Population Decreases Below 70,000—Repealed
- 134.320 Report and Payment to Department of Revenue; Penalty—Repealed
- 134.325 Sheriff's Settlement for Taxes Collected—Repealed
- 134.330 Quietus and Bond of Sheriff; Settlement on Recertified Tax Bills—Repealed
- 134.340 Sheriff to Record Delinquent Tax Collections; Penalty for Failure to Record or Collect; Prosecution by County Attorney; Compensation—Repealed
- 134.350 Apportionment of Partial Collection of Tax—Repealed
- 134.360 Credit to Sheriff for Uncollectible Delinquent Taxes and Certificates of Delinquency—Repealed
- 134.370 Collection of Delinquent and Omitted Tax Bills; Percentage to County Attorney for Collection—Repealed
- 134.380 Collection of Delinquent Taxes and Assessment of Omitted Property—Renumbered
- 134.382 Reduction of Commission—Repealed
- 134.385 Special Audit by Department—Repealed
- 134.390 Omitted Tax Bills, when Due and when Deemed Delinquent; Penalty; Laws Applicable to Delinquency—Repealed
- 134.400 Disposition of Penalties Collected on Delinquent Taxes and Omitted Assessments; Use for Administration—Renumbered
- 134.410 Investigation by Commissioner of Revenue of Records of Delinquent Insurance Companies—Repealed
- 134.415 Lien on Motor Vehicle; Notice; Fees; Release—Repealed
- 134.420 Lien for Taxes
- 134.421 Apportionment of Taxes on Real Property when One Owner Does Not Pay Taxes Due
- 134.430 Sale of Personal Property and Delinquent Tax Claims Against Real Property; Compensation for Services—Repealed
- 134.440 Advertisement of Sale of Tax Claims; Compensation of Sheriff—Repealed
- 134.450 Sale of Tax Claims; Offers of Purchase; Certificate of Delinquency—Repealed
- 134.452 Third-Party Purchaser of Certificate of Delinquency; Fees; Reasonable Attorneys' Litigation Fees; Collection Limitations; Notice to Proper Owner; Legislative Findings
- 134.460 Evidence of Validity of Tax Proceedings—Repealed
- 134.470 Liability of Taxpayer on Uncollectible Tax Bill or Certificate of Delinquency; Action to Enforce; Operation of Statute of Limitations—Repealed
- 134.480 Who May Pay Certificates of Delinquency; Remedies for Failure to Release Lien or Surrender Certified Copy After Payment; Assignment; Clerk to Receive and Record Payments; Records as Evidence—Repealed
- 134.485 Apportionment of Tax Encumbrance Where Land is Divided as to Ownership and Area—Repealed
- 134.490 Actions by Owner of Certificate of Delinquency to Collect or Foreclose Certificate; Notice by Third-Party Purchaser to Taxpayer; Installment Payment Plans
- 134.495 Assessment of Omitted Property in Action to Enforce Certificate of Delinquency or to Invalidate Land Tax Sale—Renumbered
- 134.500 Interest on Certificates of Delinquency; Collection of Amount Due on Certificate of Delinquency and Delinquent Personal Property Tax Bills; Technical Resources from Department; Installment Payments—Repealed
- 134.504 Department to Collect or Contract with County Attorney for Collection of Certificates of Delinquency
- 134.505 NO Compensation to County Attorney Who Fails to Perform Duties as to Tax Claims
- 134.510 Sale and Conveyance of Land Obtained by Taxing Unit Through Action on Certificate of Delinquency; Redemption by Taxpayer—Renumbered
- 134.520 Refund to Purchaser of Certificate of Delinquency Declared Void; Reassessment of Property—Renumbered
- 134.530 Prior Laws Continued in Effect as to Delinquent Tax Bills or Land Sales Before June 12, 1940—Repealed
- 134.540 Action to Declare Tax Sale Invalid and Establish Lien of State on Sales Made Prior to June 12, 1940; County Attorney to Assist Department; Compensation—Repealed
- 134.545 Use of Funds by County Attorney
- 134.546 Cause of Action on Certificates of Delinquency; Sale and Deed on Foreclosure; NO Redemption; Additional Rights if Owner is a Taxing Unit
- 134.547 Collection of Delinquent Taxes and Assessment of Omitted Property
- 134.548 Assessment of Omitted Property in Action to Enforce Certificate of Delinquency or to Invalidate Land Tax Sale
- 134.549 Sale and Conveyance of Land Obtained by Taxing Unit Through Action on Certificate of Delinquency; Redemption by Taxpayer
- 134.550 Foreclosure of Lien in Action Brought on Sale Made Prior to June 12, 1940; Redemption Before Foreclosure—Repealed
- 134.551 Refund to Purchaser of Certificate of Delinquency that is Unenforceable or Declared Void; Reassessment of Property
- 134.552 Disposition of Penalties Collected on Delinquent Taxes and Omitted Assessments; Use for Administration
- 134.560 Limitation of Action to Invalidate Tax Sale and Establish Lien, on Sales Made Prior to June 12, 1940—Repealed
- 134.570 Effect of Tax Deed on Sale Made Prior to June 12, 1940—Repealed
- 134.580 Refund of Taxes, Other than AD Valorem and Unconstitutional Taxes; Immunity of the Commonwealth from Refund Suits Based on Combined or Consolidated Returns
- 134.590 Refund of AD Valorem Taxes or Taxes Held Unconstitutional
- AD Valorem Taxes on Motor Vehicles and Motorboats
- Penalties