AN ACT relating to delinquent tax liens.

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AN ACT relating to delinquent tax liens. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 134.490 is amended to read as follows: 3
(1) (a) Within thirty (30) [fifty (50)] days after the delivery of a certificate of 4
delinquency by the clerk to a third -party purchaser, the third -party purchaser 5
shall send a notice to the del inquent taxpayer informing the delinquent 6
taxpayer that the certificate of delinquency has been purchased by the third -7
party purchaser. 8
(b) The third -party purchaser shall send this notice once every six (6) 9
months[At least annually thereafter,] until the notice required by subsection 10
(2) of this section is sent [, the third -party purchaser shall send a notice to the 11
delinquent taxpayer]. 12
(c) The notices included in this subsection shall be sent by certified mail with 13
proof of mailing and include the informa tion required by subsection (3)(d) of 14
this section. A copy of each notice shall be sent to each mortgagee who holds 15
a mortgage on the property that is the subject of the certificate of delinquency. 16
(2) Anytime after the expiration of the one (1) year tolling period established by KRS 17
134.546, the third -party purchaser may institute an action to collect the amount due 18
on a certificate of delinquency. At least forty -five (45) days before instituting a 19
legal action, the third -party purchaser shall send a notice to the taxpayer and a copy 20
of the notice to each mortgagee who holds a mortgage on the property by certified 21
mail with proof of mailing. The notice shall: 22
(a) Inform the taxpayer that enforcement action will be taken; 23
(b) Include a statement advising the taxpayer that substantial additional 24
administrative costs and fees associated with collection in addition to the 25
amount due on the certificate of delinquency may be imposed and that 26
collection actions may include foreclosure; and 27
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(c) Include the information required by subsection (3) of this section. 1
The notice shall be in addition to any notice sent under subsection (1) of this 2
section. 3
(3) (a) 1. For certificates of delinquency for all property except property described 4
in paragraph (b) of this subsection, third -party purchasers or their 5
designees shall obtain from the office of the property valuation 6
administrator of the county in which the real property is located the 7
most recent address for the property owner. 8
2. To obtain information from the office of the property valuation 9
administrator, the third -party purchaser shall, at the option of the 10
property valuation administrator, either: 11
a. Obtain information from an up -to-date public access list or 12
website[Web site] offered by the property valuation administrator; 13
or 14
b. Submit a list of addresses, map identification numbers, or parcel 15
numbers for which updated information is requested to the 16
property valuation administrator, who shall update his or her 17
records with regard to the properties for which information is 18
requested and provide the updated information to the third -party 19
purchaser within ten (10) days. 20
3. For this service, the property valuation administrator may charge a fee 21
not to exceed two dollars ($2) for each address provided or obtained. 22
4. Except as provided in paragraph (b) of this subsection, the third -party 23
purchaser shall send the notices required by subsections (1) and (2) of 24
this section to the address provided by the property valuat ion 25
administrator. Unless the provisions of subparagraph 7. of this 26
paragraph apply, the third -party purchaser shall not be required to send a 27
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notice to any party other than the owner of record as provided by the 1
property valuation administrator at the tim e the notice is sent and the 2
mortgagee as required by subsections (1) and (2) of this section. 3
5. If, due to insufficient staffing, the property valuation administrator is 4
unable to provide the requested information to the third -party purchaser 5
within ten (10) days of submission, the property valuation administrator 6
shall immediately notify the third -party purchaser, and the third -party 7
purchaser may send the notices required by subsections (1) and (2) of 8
this section to the address reflected in the public records of the property 9
valuation administrator. 10
6. Any notices sent pursuant to information obtained under this paragraph 11
that are returned as undeliverable shall be re -sent by certified mail with 12
proof of mailing addressed to the "Occupant" at the addres s of the 13
property that is the subject of the certificate of delinquency. These 14
notices shall be sent within twenty (20) days of receipt of the returned 15
notice. 16
7. If a third -party purchaser becomes aware of a more recent or more 17
accurate address for a deli nquent taxpayer that is different from the 18
address reflected in the records of the property valuation administrator, 19
the third -party purchaser shall send notices to the updated address in the 20
manner required by this subsection, and shall notify the propert y 21
valuation administrator of the updated address. 22
8. If a third -party purchaser receives an address from the property 23
valuation administrator during an address check after a first notice is 24
sent and returned as undeliverable, and the address is the same as was 25
originally provided, the third -party purchaser shall send the notice 26
addressed to "Occupant" at the address of the property that is the subject 27
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of the certificate of delinquency in the manner required by this 1
subsection. 2
(b) 1. For certificates of del inquency relating to unmined coal, oil or gas 3
reserves, or any other mineral or energy resources assessed separately 4
from the surface real property pursuant to KRS 132.820, third -party 5
purchasers or their designees shall obtain from the department the most 6
recent address for the property owner. 7
2. To obtain information about a particular property, the third -party 8
purchaser shall submit to the department a list of addresses, map 9
identification numbers, parcel numbers, and any other information the 10
department may require. The department shall: 11
a. Update its records with regard to the properties for which 12
information is requested; and 13
b. Provide the updated information to the third -party purchaser 14
within ten (10) business days. 15
3. For this service, the departme nt may charge a fee not to exceed two 16
dollars ($2) for each address provided. 17
4. The third-party purchaser shall send the notices required by subsections 18
(1) and (2) of this section relating to unmined coal, oil or gas reserves, 19
or any other mineral or ene rgy resources assessed separately from the 20
surface real property pursuant to KRS 132.820 to the address provided 21
by the department. Unless the provisions of subparagraph 5.f. of this 22
paragraph apply, the third -party purchaser shall not be required to send a 23
notice to any party other than the owner of record as provided by the 24
department at the time the notice is sent and the mortgagee as required 25
by subsections (1) and (2) of this section. 26
5. a. Any notice sent pursuant to subsections (1) and (2) of this se ction 27
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based on information obtained pursuant to this paragraph and 1
returned as undeliverable shall be submitted to the department 2
within ten (10) days of receipt of the returned notice. 3
b. The department shall attempt to obtain an updated address for the 4
owner of the property subject to the certificate of delinquency 5
from the individual or entity filing the property tax return for the 6
property. 7
c. The individual or entity filing the property tax return shall provide 8
an address of the property owner upon request of the department. 9
d. The department shall provide any updated address information to 10
the third-party purchaser. 11
e. If updated information i s provided, the notices shall be re -sent by 12
certified mail with proof of mailing to the updated address of the 13
owner within ten (10) days of the receipt of the updated 14
information from the department. 15
f. If a third -party purchaser becomes aware of a more r ecent or more 16
accurate address for a delinquent taxpayer that is different from the 17
address reflected in the records of the department, the third -party 18
purchaser shall send notices to the updated address in the manner 19
required by this subsection, and shall notify the department of the 20
updated address. 21
(c) The third-party purchaser shall maintain complete and accurate records of all 22
notices sent pursuant to this section. 23
(d) The notices required by this section shall include the following information: 24
1. A statement that the certificate of delinquency is a lien of record against 25
the property for which delinquent taxes are owed; 26
2. A statement that the certificate bears interest at the rate provided in KRS 27
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134.125; 1
3. A statement that if the certificate is not paid, it will be subject to 2
collection as provided by law, and that collection actions may include 3
foreclosure. The notice required by subsection (2) of this section shall 4
also include a statement of the intent to institute legal action to collect 5
the amount due; 6
4. A complete listing of the amount due, as of the date of the notice, 7
broken down as follows: 8
a. The purchase price of the certificate of delinquency; 9
b. Interest accrued subsequent to the purchase of the certificate of 10
delinquency; and 11
c. Fees imposed by the third-party purchaser; 12
5. If the third -party purchaser is required to register with the department as 13
provided in KRS 134.128(3), for certificates of delinquency purchased 14
after June 1, 2012, a statement informing the taxpayer that upon writt en 15
request and the payment of a processing fee, the third -party purchaser 16
will offer a payment plan; and 17
6. Information, in a format and with content as determined by the 18
department, detailing the provisions of the law relating to third -party 19
purchaser fees and charges. 20
(e) In addition, the notice shall provide the following information to the taxpayer: 21
1. The legal name of the third-party purchaser; 22
2. The third-party purchaser's physical address; 23
3. The third -party purchaser's mailing address for payments , if different 24
from the physical address; and 25
4. The third-party purchaser's telephone number. 26
If the information required by this paragraph changes, the third -party 27
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purchaser shall, within thirty (30) days of the change becoming effective, send 1
a notice to each taxpayer by certified mail with proof of mailing with the 2
corrected information. The third -party purchaser shall also update contact 3
information included in the records of the county clerk within ten (10) days of 4
the change becoming effective. Fail ure to send the original notice or any 5
correction notices shall result in the suspension of the accrual of all interest 6
and any fees incurred by the third -party purchaser after that date until proper 7
notice is given as required by this subsection. 8
(4) If a person entitled to pay a certificate of delinquency to a third -party purchaser 9
makes payment on the certificate of delinquency to the county clerk under the 10
conditions described in KRS 134.127(3)(d), the payment shall constitute payment in 11
full, and no ot her amounts may be collected by the third -party purchaser from the 12
person. 13
(5) (a) For certificates of delinquency purchased after June 1, 2012, at the written 14
request of a delinquent taxpayer, a third -party purchaser required to register 15
with the departme nt as provided in KRS 134.128(3) shall provide a monthly 16
installment payment plan to a taxpayer. 17
(b) The taxpayer and third -party purchaser shall sign an agreement detailing the 18
terms of the installment payment plan. 19
(c) The third -party purchaser may impos e a processing fee, not to exceed eight 20
dollars ($8) per month to offset the administrative cost of providing the 21
payment plan. No other fees, charges, interest, or other amounts not expressly 22
authorized by this chapter shall be charged, assessed, or collected by the third -23
party purchaser. 24
(d) The existence of an agreement to provide a payment plan shall not impact the 25
right of the third -party purchaser to pursue legal action if the delinquent 26
taxpayer fails to follow the terms of the installment payment agreement. 27
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(e) Upon default of a delinquent taxpayer: 1
1. The third -party purchaser shall retain all amounts paid, which shall be 2
applied to the outstanding balance due; and 3
2. The third -party purchaser shall not be required to offer the delinquent 4
taxpayer another opportunity for an installment payment plan. 5
(f) If a third-party purchaser who was required to offer payment plans pursuant to 6
paragraph (a) of this subsection, subsequently does not purchase a sufficient 7
number of certificates of delinquency to require registration with the 8
department, the third -party purchaser shall continue to offer payment plans 9
under the conditions established by this subsection for all delinquent 10
taxpayers whose certificates of delinquency were purchased during a period in 11
which the third-party purchaser was required to register with the department. 12
(g) A third -party purchaser who is not required to register with the department as 13
provided in KRS 134.128(3), or who holds certificates of delinquency 14
purchased prior to June 1, 2012, may voluntarily offer installment p ayment 15
plans to delinquent taxpayers in accordance with the provisions of this 16
subsection. 17
(h) The department may establish additional terms and conditions for installment 18
payment plans in an administrative regulation. 19
(6) Any person to whom a third -party purchaser transfers or assigns a certificate of 20
delinquency shall be considered a third-party purchaser under this chapter. 21
Section 2. KRS 134.504 is amended to read as follows: 22
(1) The department shall be responsible fo r the collection of certificates of delinquency 23
and personal property certificates of delinquency. The provisions of this section 24
relating to certificates of delinquency shall also apply to personal property 25
certificates of delinquency unless otherwise spe cifically noted. The department 26
shall offer the collection duties related to certificates of delinquency and personal 27
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property certificates of delinquency to the county attorney in each county, unless 1
the department determines that a county attorney has pr eviously failed to perform 2
collection duties in a reasonable and acceptable manner. 3
(2) Any county attorney desiring to perform the collection duties shall enter into a 4
contract with the department on an annual basis. 5
(3) The terms of the contract shall sp ecify the duties to be undertaken by the county 6
attorney, which shall include, at a minimum, the duties set forth in subsection (4) of 7
this section. The terms of the contract shall also provide that, if the county attorney 8
fails to perform the duties requi red by the contract during the contract period, the 9
department may assume all collection responsibilities. 10
(4) The following duties shall be performed by the department or the county attorney, 11
as the case may be, with regard to each certificate of delinquency: 12
(a) Within thirty (30) days after the establishment of a certificate of delinquency, 13
the county attorney or the department shall mail a notice by regular mail to the 14
owner of record on the assessment date at the address on the records of the 15
property valuation administrator, or to the in -care-of address if an in -care-of 16
address is provided as required by subsection (5) of this section. The notice 17
shall: 18
1. Include the name, address, and telephone number of a contact person in 19
the county attorney's office or the department, as the case may be; 20
2. Advise that: 21
a. The certificate of delinquency is a lien of record against the 22
property on which the taxes are due; 23
b. The amounts due are a personal obligation of the taxpayer on the 24
assessment date; and 25
c. The certificate bears interest at the rate of twelve percent (12%) 26
and, if not paid, will be subject to collection by the county attorney 27
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or the department as provided by law; 1
3. Include the total amount due as of the date of the notice; 2
4. Include in bold pr int in at least twelve (12) point font, a statement 3
advising the taxpayer that anytime after ninety (90) days from the 4
creation of the certificate of delinquency, the certificate of delinquency 5
may be paid by a third-party purchaser and, that if so paid, the certificate 6
of delinquency will be subject to collection by the third -party purchaser 7
as provided by law. The notice shall also advise that a third -party 8
purchaser may impose substantial additional administrative costs and 9
fees associated with collectio n in addition to the amount due on the 10
certificate of delinquency, and that collection actions may include 11
foreclosure. This provision shall not be included in notices sent for 12
personal property certificates of delinquency; [and] 13
5. Advise that the taxpayer may qualify for a payment plan with the county 14
attorney or the department, if the taxpayer meets the requirements 15
established by the county attorney or the department, and if terms are 16
agreed to prior to the date of the sale; and 17
6. Notify the taxpayer a bout the homestead exemption application 18
process under KRS 132.810. 19
(b) The county attorney or the department shall file in the office of the county 20
clerk a list of the names and addresses to which the thirty (30) day notice was 21
mailed along with a certifi cate attesting that the notices were mailed in 22
accordance with the requirements of this section; 23
(c) 1. All thirty (30) day notices returned as undeliverable shall be submitted 24
by the county attorney or department to the property valuation 25
administrator, and a list of the returned notices shall be filed with the 26
county clerk, who shall record the list in the order book of the county. 27
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2. The property valuation administrator shall attempt to correct inadequate 1
or erroneous addresses and, if property has been transferred, shall 2
determine the new owner, current mailing address, and in -care-of 3
address, if any, as provided in KRS 382.135. 4
3. The property valuation administrator shall return the notices with the 5
corrected information to the county attorney or the department within 6
twenty (20) days of receipt. 7
4. Upon receipt of the new information from the property valuation 8
administrator, the co unty attorney or the department shall resend the 9
notice required by paragraph (a) of this subsection using the updated 10
information; 11
(d) 1. At least twenty (20) days after the mailing of the thirty (30) day notice 12
required by paragraph (a) of this subsectio n, but within sixty (60) days 13
of the establishment of a certificate of delinquency, the county attorney 14
or department shall send a second notice, by regular mail, to owners of 15
record whose tax bills remain delinquent, or to the in -care-of addresses 16
or corrected address, if information regarding a new property owner has 17
been received by the county attorney or the department under the 18
provisions of paragraph (c) of this subsection. The notice shall include, 19
at a minimum, the following information: 20
a. The name, address, and telephone number of a contact person in 21
the county attorney's office or the department, as the case may be; 22
b. A statement that a sale of tax claims will be held by the county 23
clerk on the date established by the department for the sale. The 24
text of the statement shall include the actual sale date, as well as a 25
statement noting that the certificate of delinquency may be paid by 26
a third -party purchaser at the sale, and if the certificate of 27
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delinquency is paid by a third -party purchaser, it will be subject to 1
collection by the third -party purchaser as provided by law, that 2
significant additional collection fees will be imposed by the third -3
party purchaser, and that collection actions may include 4
foreclosure. This statement shall not be included in notices sent to 5
owners of property subject to a personal property certificate of 6
delinquency; and 7
c. A statement that the taxpayer may qualify for a payment plan with 8
the county attorney or the department, if the taxpayer meets the 9
requirements established by the county attorney or the department 10
and if terms are agreed to prior to the date of the sale. 11
2. The county attorney or the department shall file in the office of the 12
county clerk a list of the names and addresses to which the sixty (60) 13
day noti ce was mailed, along with a certificate attesting that the notices 14
were mailed in accordance with the requirements of this section. 15
3. If the notice required by paragraph (c) of this subsection is returned as 16
undeliverable, and the property valuation admin istrator is not able to 17
provide a corrected or updated address, the county attorney or the 18
department shall address the sixty (60) day notice to "Occupant" and 19
shall mail the notice to the address of the property to which the 20
certificate of delinquency applies; 21
(e) The county attorney or the department shall deliver to the property valuation 22
administrator, at the same time the notice required by paragraph (d) of this 23
subsection is sent, a list of the owners whose tax bills remain delinquent. The 24
property valuation administrator shall review this list in accordance with KRS 25
132.220 to establish that the properties on the list can be identified and 26
physically located; and 27
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(f) Anytime after the expiration of the one (1) year tolling period established by 1
KRS 13 4.546, the county attorney or department may institute an action to 2
collect the amount due on a certificate of delinquency owned by the taxing 3
jurisdictions and in the possession of the county clerk. At least forty -five (45) 4
days before instituting a legal action, the county attorney or department shall 5
send, by regular mail, a notice of intent to initiate legal action to enforce the 6
lien. The notice shall be sent to the owner of record of the property or to the 7
in-care-of address or corrected address if ei ther has been provided pursuant to 8
this section. 9
(5) If property subject to a certificate of delinquency has been transferred in any year 10
after the assessment date, the property valuation administrator shall determine the 11
in-care-of address supplied in the deed pursuant to KRS 382.135 and shall provide 12
that information to the county attorney or the department. 13
(6) (a) Failure of the county attorney or the department to mail the notices required in 14
subsection (4) of this section shall not affect the validity of the claim of the 15
state, county, school district, and taxing district. However, the county attorney 16
or the department shall not receive any compensation, commission, or 17
payment related to any certificate of delinquency for which the notices 18
required by the provisions of subsection (4) of this section are not sent. 19
(b) For each notice mailed, one dollar ($1) shall be added to the amount of the 20
certificate of delinquency, to offset the cost of mailing, and, upon collection, 21
the county attorney or the depar tment shall be paid such amounts as 22
reimbursement for mailing costs. 23
(7) (a) As compensation for the collection duties performed pursuant to a contract 24
with the department, a county attorney shall be paid twenty percent (20%) of 25
the amount due each taxing unit during the contract period, whether the 26
amount is paid voluntarily, through sale, or under court order, and whether the 27
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amount is paid to the county clerk or the county attorney. The fee for the 1
county attorney shall be added to the amount of the cert ificate of delinquency 2
and shall be paid by the person paying the certificate of delinquency. 3
(b) If payment in full is voluntarily made by the taxpayer to the county attorney 4
or county clerk within five (5) days of the filing of the tax claim with the 5
county clerk, the county attorney fee shall be waived. 6
(c) If a county attorney files a court action or files a cross -claim, the county 7
attorney shall be paid an additional fee of thirteen percent (13%) of the 8
amount of the certificate of delinquency and shal l be reimbursed for costs 9
incident to the court action. The additional fee and costs incident to the 10
litigation shall be added to the certificate of delinquency and shall be paid by 11
the person paying the certificate of delinquency. 12
(d) If more than one (1) county attorney renders necessary services to collect on a 13
certificate of delinquency, the county attorney serving the last notice or 14
rendering the last substantial service preceding collection shall be entitled to 15
the fee. 16
(8) (a) The county attorney sha ll establish a system to accept installment payments 17
from delinquent taxpayers. The county attorney may, during the contract 18
period, enter into an agreement with a delinquent taxpayer to accept 19
installment payments on the certificates of delinquency. The a greement shall 20
not waive the county attorney's right to initiate court action or other 21
authorized collection activities if the taxpayer does not make payments in 22
accordance with the agreement. 23
(b) The county attorney may, upon written request of the taxpay er for good cause 24
and with agreement of the affected taxing jurisdiction or fee recipient, waive 25
or reduce fees and penalties that are part of a certificate of delinquency during 26
settlement or negotiation with a taxpayer in accordance with guidance 27
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provided by the department. 1
(9) Any action by the county attorney authorized by this chapter shall be filed on 2
relation of the commissioner. A copy of any judgment obtained by the county 3
attorney shall be sent to the department. 4
(10) (a) The county attorney shall notify the county clerk and the department of the 5
filing of a suit at the time the suit is filed and of payment agreements at the 6
time such agreements are entered into. The county clerk shall note on the 7
certificate of delinquency the filing of the lawsui t or the existence of the 8
payment agreement, and these certificates of delinquency shall not be 9
available for purchase or payment by a third-party purchaser. 10
(b) The county attorney shall provide to the county clerk at least ten (10) days but 11
not more than twenty (20) days prior to the annual sale date for the county 12
established pursuant to KRS 134.128, a protected list of current year 13
certificates of delinquency that are: 14
1. Under a payment plan with the county attorney on which payments are 15
current; 16
2. Involved in litigation initiated by the county attorney or in which the 17
county attorney responds or files an answer; 18
3. Involved in bankruptcy litigation in which the county attorney has filed 19
a claim; or 20
4. Included on a list of protected properties submi tted to the county 21
attorney by a vacant property review commission or an alternative 22
government entity as provided in KRS 99.727. 23
The list shall include sufficient detail for the county clerk to accurately 24
identify the property. 25
(c) The county attorney shall notify the county clerk of the failure of any payment 26
agreement and, upon notification to the clerk, the certificate of delinquency 27
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shall be available for purchase. 1
(11) The department may make its delinquent tax collection databases and other 2
technical resources, including but not limited to tax refund offsetting, available to 3
the county attorney upon request from the county attorney. The county attorney 4
seeking assistance shall enter into any agreements required by the department to 5
protect taxpayer c onfidentiality, to ensure database integrity, or to address the 6
concerns of the department. 7
(12) (a) If a county attorney chooses not to contract for collection duties, or if a county 8
attorney fails to perform the duties required by the contract, the depar tment 9
shall assume responsibility for all uncollected certificates of delinquency and 10
personal property certificates of delinquency, including, at the option of the 11
department, those with pending court action or for which the county attorney 12
has entered into an installment payment agreement. 13
(b) If the department assumes or retains responsibility for the collection of 14
certificates of delinquency and personal property certificates of delinquency, 15
the twenty percent (20%) fee that would have been paid to the county attorney 16
under subsection (7) of this section, and any other fees or costs established by 17
this section for the county attorney shall be paid to the department for deposit 18
in the delinquent tax fund provided for under KRS 134.552. 19