AN ACT relating to the collection of delinquent tax bills.

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AN ACT relating to the collection of delinquent tax bills. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS CHAPTER 68 IS CREATED TO 3
READ AS FOLLOWS: 4
In addition to those powers granted to counties by statute for the collection of ad 5
valorem taxes, a county may enforce collection of any tax bill due to t he county by the 6
procedure authorized in KRS 91.481 to 91.527, subject to the statute of limitations in 7
KRS 134.546. 8
Section 2. KRS 134.504 is amended to read as follows: 9
(1) (a) The department shall be responsible for t he collection of certificates of 10
delinquency and personal property certificates of delinquency. 11
(b) The provisions of this section relating to certificates of delinquency shall also 12
apply to personal property certificates of delinquency unless otherwise 13
specifically noted. 14
(c) The department shall offer the collection duties related to certificates of 15
delinquency and personal property certificates of delinquency to the county 16
attorney in each county, unless the department determines that a county 17
attorney has previously failed to perform collection duties in a reasonable and 18
acceptable manner. 19
(2) Any co unty attorney desiring to perform the collection duties shall enter into a 20
contract with the department on an annual basis. 21
(3) The terms of the contract shall: 22
(a) Specify the duties to be undertaken by the county attorney, which shall 23
include, at a minimum, the duties set forth in subsection (4) of this section; 24
(b) [. The terms of the contract shall also ]Provide that, if the county attorney fails 25
to perform the duties required by the contract during the contract period, the 26
department may assume all collection responsibilities; and 27
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(c) Allow the county attorney, at the option of the county attorney, to enforce 1
collection of a certificate of delinquency by the procedure established in 2
KRS 91.481 to 91.527 and authorized by Section 1 of this Act . 3
(4) The following duties shall be performed by the department or the county attorney, 4
as the case may be, with regard to each certificate of delinquency: 5
(a) Within thirty (30) days after the establishment of a certificate of delinquency, 6
the county attorney or the department shall mail a notice by regular mail to the 7
owner of record on the assessment date at the address on the records of the 8
property valuation administrator, or to the in -care-of address if an in -care-of 9
address is provided as required by subsectio n (5) of this section. The notice 10
shall: 11
1. Include the name, address, and telephone number of a contact person in 12
the county attorney's office or the department, as the case may be; 13
2. Advise that: 14
a. The certificate of delinquency is a lien of record aga inst the 15
property on which the taxes are due; 16
b. The amounts due are a personal obligation of the taxpayer on the 17
assessment date; and 18
c. The certificate bears interest at the rate of twelve percent (12%) 19
and, if not paid, will be subject to collection by the county attorney 20
or the department as provided by law; 21
3. Include the total amount due as of the date of the notice; 22
4. Include in bold print in at least twelve (12) point font, a statement 23
advising the taxpayer that anytime after ninety (90) days from the 24
creation of the certificate of delinquency, the certificate of delinquency 25
may be paid by a third-party purchaser and, that if so paid, the certificate 26
of delinquency will be subject to collection by the third -party purchaser 27
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as provided by law. The no tice shall also advise that a third -party 1
purchaser may impose substantial additional administrative costs and 2
fees associated with collection in addition to the amount due on the 3
certificate of delinquency, and that collection actions may include 4
foreclosure. This provision shall not be included in notices sent for 5
personal property certificates of delinquency; and 6
5. Advise that the taxpayer may qualify for a payment plan with the county 7
attorney or the department, if the taxpayer meets the requirements 8
established by the county attorney or the department, and if terms are 9
agreed to prior to the date of the sale; 10
(b) The county attorney or the department shall file in the office of the county 11
clerk a list of the names and addresses to which the thirty (30) day notice was 12
mailed along with a certificate attesting that the notices were mailed in 13
accordance with the requirements of this section; 14
(c) 1. All thirty (30) day notices returned as undeliverable shall be submitted 15
by the county attorney or department to the property valuation 16
administrator, and a list of the returned notices shall be filed with the 17
county clerk, who shall record the list in the order book of the county. 18
2. The property valuation administrator shall attempt to correct inadequate 19
or err oneous addresses and, if property has been transferred, shall 20
determine the new owner, current mailing address, and in -care-of 21
address, if any, as provided in KRS 382.135. 22
3. The property valuation administrator shall return the notices with the 23
corrected information to the county attorney or the department within 24
twenty (20) days of receipt. 25
4. Upon receipt of the new information from the property valuation 26
administrator, the county attorney or the department shall resend the 27
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notice required by paragraph ( a) of this subsection using the updated 1
information; 2
(d) 1. At least twenty (20) days after the mailing of the thirty (30) day notice 3
required by paragraph (a) of this subsection, but within sixty (60) days 4
of the establishment of a certificate of delinque ncy, the county attorney 5
or department shall send a second notice, by regular mail, to owners of 6
record whose tax bills remain delinquent, or to the in -care-of addresses 7
or corrected address, if information regarding a new property owner has 8
been received by the county attorney or the department under the 9
provisions of paragraph (c) of this subsection. The notice shall include, 10
at a minimum, the following information: 11
a. The name, address, and telephone number of a contact person in 12
the county attorney's office or the department, as the case may be; 13
b. A statement that a sale of tax claims shall[will] be held by the 14
county clerk on the date established by the department for the sale. 15
The text of the statement shall include the actual sale date, as well 16
as a statement noting that the certificate of delinquency may be 17
paid by a third -party purchaser at t he sale, and if the certificate of 18
delinquency is paid by a third -party purchaser, it shall[will] be 19
subject to collection by the third -party purchaser as provided by 20
law, that significant additional collection fees shall[will] be 21
imposed by the third -party purchaser, and that collection actions 22
may include foreclosure. This statement shall not be included in 23
notices sent to owners of property subject to a personal property 24
certificate of delinquency; and 25
c. A statement that the taxpayer may qualify for a p ayment plan with 26
the county attorney or the department, if the taxpayer meets the 27
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requirements established by the county attorney or the department , 1
and if terms are agreed to prior to the date of the sale. 2
2. The county attorney or the department shall fi le in the office of the 3
county clerk a list of the names and addresses to which the sixty (60) 4
day notice was mailed, along with a certificate attesting that the notices 5
were mailed in accordance with the requirements of this section. 6
3. If the notice requ ired by paragraph (c) of this subsection is returned as 7
undeliverable, and the property valuation administrator is not able to 8
provide a corrected or updated address, the county attorney or the 9
department shall address the sixty (60) day notice to "Occupan t" and 10
shall mail the notice to the address of the property to which the 11
certificate of delinquency applies; 12
(e) The county attorney or the department shall deliver to the property valuation 13
administrator, at the same time the notice required by paragraph (d) of this 14
subsection is sent, a list of the owners whose tax bills remain delinquent. The 15
property valuation administrator shall review this list in accordance with KRS 16
132.220 to establish that the properties on the list can be identified and 17
physically located; and 18
(f) 1. Anytime after the expiration of the one (1) year tolling period 19
established by KRS 134.546, the county attorney or department may 20
institute an action to collect the amount due on a certificate of 21
delinquency owned by the taxing jurisdi ctions and in the possession of 22
the county clerk. 23
2. At least forty-five (45) days before instituting a legal action, the county 24
attorney or department shall send, by regular mail, a notice of intent to 25
initiate legal action to enforce the lien. 26
3. The notice shall be sent to the owner of record of the property or to the 27
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in-care-of address or corrected address if either has been provided 1
pursuant to this section. 2
(5) If property subject to a certificate of delinquency has been transferred in any year 3
after the assessment date, the property valuation administrator shall determine the 4
in-care-of address supplied in the deed pursuant to KRS 382.135 and shall provide 5
that information to the county attorney or the department. 6
(6) (a) Failure of the county attorney or the department to mail the notices required in 7
subsection (4) of this section shall not affect the validity of the claim of the 8
state, county, school district, and taxing district. However, the county attorney 9
or the department shall not receive any compensation, commission, or 10
payment related to any certificate of delinquency for which the notices 11
required by the provisions of subsection (4) of this section are not sent. 12
(b) For each notice mailed, one dollar ($1) shall be added to the amount of the 13
certificate of delinquency, to offset the cost of mailing, and, upon collection, 14
the county attorney or the department shall be paid the[such] amounts as 15
reimbursement for mailing costs. 16
(7) (a) As compensation for the collection duties performed pursuant to a contract 17
with the department, a county attorney shall be paid twenty percent (20%) of 18
the amount due each taxing unit during the contract period, whether the 19
amount is paid voluntarily, through sale, or under court order, and whether the 20
amount is pa id to the county clerk or the county attorney. The fee for the 21
county attorney shall be added to the amount of the certificate of delinquency 22
and shall be paid by the person paying the certificate of delinquency. 23
(b) If payment in full is voluntarily made by the taxpayer to the county attorney 24
or county clerk within five (5) days of the filing of the tax claim with the 25
county clerk, the county attorney fee shall be waived. 26
(c) 1. If a county attorney files a court action or files a cross -claim, the county 27
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attorney shall be paid the greater of: 1
a. Reasonable attorney's fees and costs that arise from the 2
prosecution of collection remedies or the protection of a 3
certificate of delinquency during litigation; or 4
b. [Shall be paid ] An additional fee of thirteen pe rcent (13%) of the 5
amount of the certificate of delinquency and shall be reimbursed 6
for costs incident to the court action. The additional fee and costs 7
incident to the litigation shall be added to the certificate of 8
delinquency and shall be paid by the pe rson paying the certificate 9
of delinquency. 10
2. For purposes of subparagraph 1.a. of this paragraph: 11
a. Actual attorney's fees up to two thousand dollars ($2,000) may 12
be reasonable if the fees are based upon documented work 13
performed at a rate commensurate with hourly rates customarily 14
charged by private attorneys in that jurisdiction for similar 15
services. A flat fee rate, without hours documented for work 16
performed, may be reasonable if the flat fee rate is determined to 17
be discounted from the usual and cus tomary rates for 18
comparable work; and 19
b. Any attorney's fee arising from the litigation in excess of two 20
thousand dollars ($2,000) shall be reasonable if the court finds 21
that the county attorney incurred actual attorney's fees in excess 22
of two thousand dol lars ($2,000) and the additional fees were 23
warranted based upon the complexity of the issues presented in 24
the litigation. 25
(d) If more than one (1) county attorney renders necessary services to collect on a 26
certificate of delinquency, the county attorney se rving the last notice or 27
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rendering the last substantial service preceding collection shall be entitled to 1
the fee. 2
(8) (a) The county attorney shall establish a system to accept installment payments 3
from delinquent taxpayers. The county attorney may, durin g the contract 4
period, enter into an agreement with a delinquent taxpayer to accept 5
installment payments on the certificates of delinquency. The agreement shall 6
not waive the county attorney's right to initiate court action or other 7
authorized collection a ctivities if the taxpayer does not make payments in 8
accordance with the agreement. 9
(b) The county attorney may, upon written request of the taxpayer for good cause 10
and with agreement of the affected taxing jurisdiction or fee recipient, waive 11
or reduce fees and penalties that are part of a certificate of delinquency during 12
settlement or negotiation with a taxpayer in accordance with guidance 13
provided by the department. 14
(9) Any action by the county attorney authorized by this chapter shall be filed on 15
relation of the commissioner. A copy of any judgment obtained by the county 16
attorney shall be sent to the department. 17
(10) (a) The county attorney shall notify the county clerk and the department of the 18
filing of an action[a suit] at the time the action[suit] is filed, and of payment 19
agreements at the time the[such] agreements are entered into. The county 20
clerk shall note on the certificate of delinquency the filing of the lawsuit or the 21
existence of the payment agreement, and these certificates of delinquency 22
shall not be available for purchase or payment by a third-party purchaser. 23
(b) The county attorney shall provide to the county clerk at least ten (10) days but 24
not more than twenty (20) days prior to the annual sale date for the county 25
established pursuant to KRS 134.128, a protected list of current year 26
certificates of delinquency that are: 27
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1. Under a payment plan with the county attorney on which payments are 1
current; 2
2. Involved in litigation initiated by the county attorney or in which the 3
county attorney responds or files an answer; 4
3. Involved in bankruptcy litigation in which t he county attorney has filed 5
a claim; or 6
4. Included on a list of protected properties submitted to the county 7
attorney by a vacant property review commission or an alternative 8
government entity as provided in KRS 99.727. 9
The list shall include sufficient detail for the county clerk to accurately 10
identify the property. 11
(c) The county attorney shall notify the county clerk of the failure of any payment 12
agreement and, upon notification to the clerk, the certificate of delinquency 13
shall be available for purchase. 14
(11) The department may make its delinquent tax collection databases and other 15
technical resources, including but not limited to tax refund offsetting, available to 16
the county attorney upon request from the county attorney. The county attorney 17
seeking assistance shall enter into any agreements required by the department to 18
protect taxpayer confidentiality, to ensure database integrity, or to address the 19
concerns of the department. 20
(12) (a) If a county attorney chooses not to contract for collection duties, or if a county 21
attorney fails to perform the duties required by the contract, the department 22
shall assume responsibility for all uncollected certificates of delinquency and 23
personal property certificates of delinquency, including, at the option of the 24
department, those with pending court action or for which the county attorney 25
has entered into an installment payment agreement. 26
(b) If the department assumes or retains responsibility for the collection of 27
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certificates of delinquency and personal property certificates of delinquency, 1
the twenty percent (20%) fee that would have been paid to the county attorney 2
under subsection (7) of this section, and any other fees or costs established by 3
this section for the county attorney shall be paid to the departmen t for deposit 4
in the delinquent tax fund provided for under KRS 134.552. 5
Section 3. KRS 91.481 is amended to read as follows: 6
As used in KRS 91.481[91.484] to 91.527 and 92.810, unless the context otherwise 7
requires: 8
(1) "Collector" means any city of the first class or any city which has adopted the 9
provisions of KRS 65.8834; 10
(2) "Land taxes" mean general taxes on real property and includes[include] the taxes 11
both on land and the improvements on the land[thereon]; 12
(3) "Master commissioner" or "circuit clerk" means the master commissioner and the 13
circuit clerk of the judicial circuit[district] in which any collector is located; 14
(4) "Tax bill" means the statement of the land taxes and any tax [the] lien[ thereon] , 15
levied and assessed by any taxing authority; and 16
(5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560. 17
Section 4. KRS 91.484 is amended to read as follows: 18
(1) (a) As early as practicable in July of each year, the collector of taxes shall [, as 19
early in the month of July as is practicable,] make a list of all the tax bills 20
remaining unpaid, in whole or in part ,[ unpaid] on the date due and payable 21
and[. He] shall at once file the list with the director of finance. 22
(b) A false report or a failure to report shall not invalidate subsequent 23
proceedings for collection of the tax. 24
(2) The list of delinquent properties and lots prepared pursuant to subsection (1) of this 25
section shall contain the following: 26
(a) A description of the land by district, block, lot , and sub-lot, and include the 27
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street address;[.] 1
(b) A statement of the amount of each tax bill upon the[such] parcel, including: 2
1. All tax bills on the parcel[thereon] which are delinquent;[,] 3
2. The year of the assessment;[,] 4
3. The block, lot, and sub-lot of each tax bill;[ and] 5
4. The date from which and the rate at which interest and penalties shall be 6
computed;[,] and 7
5. An appropriate designation of the owner or holder of each tax bill ; and[. 8
] 9
(c) The name of the last known person appearing on the records of the collector 10
in whose name the tax bills on the[such] real estate were listed or charged for 11
the year preceding the calendar year in which the[ such] list is filed. 12
Section 5. KRS 91.487 is amended to read as follows: 13
(1) If any of the land or lots against which delinquent taxes are owed [,] remain 14
unreleased or unpaid six (6) calen dar months from the date due and payable, the 15
collector may file suit in the Circuit Court of the county in which the property is 16
located against the[such] land or lots to enforce the lien of the city created under 17
KRS 91.560. 18
(2) The collector shall note on the tax bill the fact that a legal action [suit] has been 19
filed to collect the taxes[commenced]. 20
(3) The collector shall note on the list of all delinquent city land tax bills collectible by 21
the city [, which are delinquent,] prepared pursuant to KRS 91.4 81, that a legal 22
action[suit] has been filed and shall include: 23
(a) The land or lots against which the action was filed; and 24
(b) The civil action number assigned by [give] the court for that tax bill, [docket 25
the number of each suit] and the date the action[suit] was commenced. 26
(4) It shall be a defense to an action for recovery of taxes against real property that the 27
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action was not commenced within seven (7) years after delinquency. 1
(5) Any person interested in or the owner of any tract of land or lot conta ined in the 2
records of delinquent land and lots in the collector's office may release the[such] 3
tract of land or lot, or any part of the land[thereof], from the[such] city's lien on the 4
property[thereon,] by paying the taxes due the collector, together wit h interest from 5
the date of delinquency. 6
(6) (a) If suit has[shall have] been commenced against any tract of land or lot for the 7
collection of taxes, the person desiring to have the land released before 8
judgment shall pay: 9
1. [, in addition to ] The original taxes, interest , and costs,[cost] including 10
attorneys' fees; and[, shall pay] 11
2. To the collector , all necessary costs incurred in the court where the 12
action[suit] is pending;[,] and 13
(b) The collector shall account to the clerk of the court in which the action[suit] is 14
filed for the court costs[ so] collected. 15
Section 6. KRS 91.488 is amended to read as follows: 16
(1) (a) The collector may enforce city tax liens by bringing an action [suit] in rem 17
against property[ so] encumbered by the lien. 18
(b) An action brought under paragraph (a) of this subsection [This means of 19
enforcement] shall not be the exclusive remedy available to the collector and 20
shall be in addition to all other remedies available at law or equity. 21
(c) There shall be no limit on the[Any] number of parcels of real estate[ may be] 22
joined in one (1) petition or action[suit]. 23
(2) Each separate tract or parcel of real estate joined in any one (1) action shall be: 24
(a) Included in a separate count to distinguish it from other parcels within the 25
same action;[.] 26
(b) [(2) Each separate tract or parcel of real estate joined in any one (1) action 27
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shall be ]Listed by the collector by its tax district, block, lot , and sub-lot; and[ 1
shall be ] 2
(c) Separately indexed and docketed by the Circuit Court clerk in a book kept by 3
the clerk for that purpose. [For each parcel of real est ate ]The Circuit Court 4
clerk shall be allowed a fee of fifty cents ($0.50) for each separately indexed 5
tract or parcel of real estate which shall be taxed and paid as[ other] costs. 6
Section 7. KRS 91.4881 is amended to read as follows: 7
(1) A legal action[suit] for the enforcement of the tax liens brought pursuant to KRS 8
91.481[91.484] to 91.527 shall be instituted by filing a petition with the Circuit 9
Court of the county in which the property is located. The petition shall be [clerk a 10
petition, containing a caption] in substantially the following form: 11
______________ Circuit Court 12
__________ Division 13
Case No. ___________ 14
City of ______________ Plaintiff 15
VS. 16
___________ Parcels of Land Encumbered 17
with Delinquent Tax Liens Defendants 18
(2) (a) The petition[ also] shall contain a separate count for each parcel of real estate 19
included in the action. 20
(b) Each count in the petition shall set forth those items of i nformation required 21
of the collector in KRS 91.484(2) and for each parcel shall list the name of 22
any taxing authority or person of record: 23
1. Owning or holding any tax bill; 24
2. Owning or claiming any right, title, or interest in or to the parcel;[,] or 25
3. Holding any lien upon [,] any[ such] parcel of real estate identified[as 26
set out] in the petition; or 27
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4. Asserting any other[, and a] claim against the property. 1
(c) The specific right, title, or interest [ either] owned or claimed, or lien held, by 2
any taxing authority other than the city or by other interested persons of 3
record shall not be required to[need not] be set forth in the petition[action]. 4
(3) The petition shall conclude with a claim for relief that: 5
(a) All city tax liens upon the[such] real estate be enforced;[ that ] 6
(b) The court determine the amounts and priorities of all tax bills, together with 7
interest, penalties, and costs;[ that ] 8
(c) The court order the[such] real estate to be sold by the master commissioner 9
pursuant to[ the provisions of] KRS 426.560 to 426.715, except as otherwise 10
provided in KRS 91.4885;[,] and[ that ] 11
(d) A report of the sale be made by the master commissioner to the court for 12
further proceedings under the provisions of KRS 91.481[91.484] to 91.527. 13
(4) (a) The petition [ so] filed under this section shall have the same effect, with 14
respect to each parcel of real estate described, as a separate action[suit] 15
instituted to enforce the tax lien again st any one (1) of the parcels of real 16
estate. 17
(b) The invalidity of any separate count shall not in any way affect the validity of 18
the remainder of the proceedings with respect to any other count in the action. 19
Section 8. KRS 91.4882 is amended to read as follows: 20
(1) Any action brought pursuant to KRS 91.488 to 91.4885 shall constitute an action in 21
rem and the pleadings[ therein] shall consist of a petition and an answer or answers. 22
(2) (a) An answer to the petition may be filed by any person or taxing authority 23
owning or claiming any right, title , or interest in or to any tax bill constituting 24
a tax lien on the real estate described in the petition or by any person owning 25
or claiming any right, title, or interest in or to, or lien upon, the[such] real 26
estate. 27
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(b) Any[ An] answer filed under this subsection: 1
1. Shall include the nature and amount of the interest and any defense or 2
objection to the enforcement of the tax liens listed in the petitions ;[,] 3
and 4
2. May include the allegations usually incorporated by the appropriate 5
pleadings. 6
(3) An answer[Any answers] shall contain the caption and number of the case, and the 7
count number or numbers, as set out in the petition, of the parcels of real estate 8
concerned. The[Such] answer shall[must] be filed with the Circuit Court clerk and 9
a copy of the answer shall be [thereof] served on the collector not later than fifty 10
(50) days after the date of the first publication of the notice of enforcement. 11
(4) [In the event of ] Failure to file an answer within the required[said] fifty (50) day 12
period[,] may result in entry of a default judgment[ may be taken] on all parcels of 13
real estate for which no answer was[has been] filed. 14
(5) Any taxing authority owning or cla iming any interest, right, or title in or to any tax 15
bill constituting a tax lien on the real property described in the petition filed 16
pursuant to KRS 91.4881 may [ either] file a cross -claim or join the action as a co -17
plaintiff pursuant to [using the provis ions of] KRS 91.481[91.484] to 91.527, 18
notwithstanding the provisions of KRS Chapter 134[134.010 et seq]. 19
Section 9. KRS 91.4883 is amended to read as follows: 20
(1) Within thirty (30) days after [ the] filing[ with the Circuit Court clerk of] an 21
enforcement action[suit] for the collection of unpaid taxes with the Circuit Court 22
clerk under[ the provisions of] KRS 91.481[91.484] to 91.527, the collector shall 23
cause a not ice of enforcement to be published two (2) times, once each week, 24
during successive weeks, and on the same day of each week, otherwise in the 25
manner established in[accordance with the provisions of] KRS Chapter 424. 26
(2) The[Such] notice shall be in substantially the following form: 27
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NOTICE OF ENFORCEMENT OF LIEN FOR DELINQUENT LAND TAXES BY 1
ACTION IN REM 2
Public Notice is hereby given that on the ______ day of _________, 20_____ [19_____], 3
the City of ____________ of ___________ County, Kentucky, filed a pet ition, being 4
Action Number _________, in the Circuit Court of _________ County, Kentucky, at 5
_________ (stating the city), for the enforcement of liens for delinquent land taxes 6
against the real estate situated in the[such] city, all as described in said petition. 7
The city seeks entry of [object of said suit is to obtain from the court] a judgment from 8
the court enforcing the city's tax and other liens against the[such] real estate and ordering 9
the sale of the[such] real estate for the satisfaction of the[said] liens[ thereon (except 10
right of redemption in favor of the United States of America if any)] , including principal, 11
interest, penalties, and costs , with the exception of any right of redemption in favor of 12
the United States of America, if any . The[Such] action is being brought against the real 13
estate only and no personal judgment shall be entered[ therein]. 14
The count number assigned by the city to each parcel of real estate, a description of 15
each[ such] parcel by street address, and the property valuation administrator's tax parcel 16
number, generally identified by [(]district, block, lot , and sub-lot[)], a statement of the 17
total principal amount of all delinquent city tax bills against each [ such] parcel of real 18
estate, all of which, as to each parcel, is more fully set out and mentioned by count in the[ 19
aforesaid] petition, and the name of any taxing authority or person of record owning or 20
holding any tax bill or claiming any right, title, or interest in or to, or lien upon, any [ 21
such] parcel of real estate as set out in the petition, are respectively as follows: 22
(Here set out the respective count numbers, property descriptions, names of taxpayers of 23
record and statements of total principal amounts of tax bills, and names of those other 24
interested persons of record[ next above referred to].) 25
The total principal amounts of delinquent taxes set out in this notice do not include 26
the lawful interest, penalties, and costs which have accrued against the respective parcels 27
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of real estate. 1
Any person or taxing authority owning or holding any tax bill or claiming any right, 2
title, or interest in or to, or lien upon, any identified[such] parcel of real estate is required 3
to[must] file an answer to the action[such suit] in the office of the Circui t Court clerk of 4
_________ county in _________, and provide a copy of the[such] answer to[with] the 5
city of __________ in accordance with the Kentucky Rules of Civil Procedure, on or 6
before the _____ day of _________, 20_____.[19_____ , and in such] The answer shall 7
set forth in detail the nature and the amount of the[ such] interest in the property and any 8
defense or objection to the enforcement of the tax liens, or any other affirmative relief 9
the person or taxing authority [he or it] may be entitled to as sert with respect to the 10
property[thereto]. 11
Any person having any right, title, or interest in or to, or lien upon, any parcel of 12
identified[such] real estate may have the city's claims against the[such] parcel dismissed 13
from the action by paying all of t he sums due[mentioned therein] to the city of 14
__________ including principal, interest, penalties, and costs then owing[due], at any 15
time prior to the enforcement sale of the[such] real estate by the master commissioner. 16
[In the event of ] Failure to answe r on or before the date [ herein] fixed as the last 17
day for filing answer in the action[suit], by any person having the right to answer, [ such 18
person] shall[ be] forever bar and foreclose [barred and foreclosed as to] any defense or 19
objection he or she might have to the enforcement of the[such] liens for delinquent taxes 20
and the judgment of enforcement may be taken by default. Redemption may be made for 21
a period of sixty (60) days after the master commissioner's enforcement sale, if the sale 22
price is less tha n the parcel's current assessed value as certified by the Department of 23
Revenue. Each[ such] person having any right, title, or interest in or to, or any lien upon, 24
any[ such] parcel of real estate described in the petition [ so] failing to answer or redeem , 25
as set out above [aforesaid], shall be forever barred and foreclosed of any right, title, or 26
interest in or to, or lien upon, or any equity of redemption in the[said] real estate. 27
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_________________, Kentucky 1
(name of city) 2
_________________ 3
Attorney 4
_________________ 5
_________________ 6
_________________ 7
Address 8
_________________ 9
Phone 10
_________________ 11
Date of first publication 12
Section 10. KRS 91.4884 is amended to read as follows: 13
(1) The collector shall also cause to be prepared and sent by certified mail, return 14
receipt requested [mailed by first class mail, certified by a United States postal 15
service certificate of mailing] , within t hirty (30) days after the filing of the[such] 16
petition, a[ brief] notice of the filing of the action[suit] to any taxing authority or 17
person of record owning or holding any tax bills or claiming any right, title, or 18
interest in or to, or lien upon, any [ su ch] parcel of real estate as set out in the 19
petition. 20
(2) The notice shall be substantially as follows: 21
To the person to whom this notice is addressed: 22
Public records indicate that you may own or claim some right, title, or interest in or 23
to, or hold a li en upon, a certain parcel of real estate identified as[located at] (here insert 24
the street address and the property valuation administrator's tax parcel number) and set 25
out in count number _____ in a[ certain] petition bearing Action No. _______ filed in the 26
Circuit Court of ________ County, Kentucky at __________ (city) on _________, 27
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20_____[19_____], civil action number _____, in which[wherein] an enforcement of the 1
liens of various delinquent tax bills is sought by entry of [and] a court order [ asked] for 2
the purpose of selling the[said] real estate at a public sale for payment of all delinquent 3
tax bills, together with interest, penalties, and costs. Publication of the notice of[ such] 4
enforcement was given[commenced] on the _____ day of ________, 20___[19....], in 5
__________ (here insert name of city). 6
Public records in the office of the county clerk or other public office indicate you 7
may own or claim some interest in this parcel by reason of (Here insert specific reference 8
to any public document of record as disclosed in a thorough examination of title status.). 9
Unless all delinquent city taxes are paid upon the parcel of real estate described in 10
the[said] petition, and unless the owners of the[said] real estate shall have either[ have] 11
discharged any city tax liens , or satisfied any judgment rendered on the[said] liens in 12
favor of the city, prior to the time of the enforcement sale of the[such] real estate by the 13
master commissioner, or within sixty (60) days after the sale if the purchase price at sale 14
is less than the parcel's certified assessed value, the owner or any taxing authority or 15
person of record claiming any right, title, or interest in or to, or lien upon, any 16
identified[such] parcel of real estate shall be forever barred and foreclosed of all right, 17
title, and interest, and equity of redemption in and to the[such] parcel of real estate . Any 18
owner, taxing authority, or person of record claiming any right, title, or interest in or 19
to, of lien upon the property [; provided], however,[ that any such person] shall have the 20
right to file an answer in the action setting forth in detail the nature and amount of the 21
interest and any defense or objection to the enforcement. The answer shall be filed[said 22
suit] on or before the ______ day of ________, 20_____[19____ ], in the office of the 23
Circuit Court clerk and copy of the answer shall be served upon [thereof to] the city of 24
_________, in accordance with the Kentucky Rules of Civil Procedure [, setting forth in 25
detail the nature and amount of the interest and any defense or objection to the 26
enforcement]. 27
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Dated ____________, 20____ [19____] ______________, Kentucky 1
(Name of city) 2
___________________ 3
Attorney 4
___________________ 5
___________________ 6
___________________ 7
Address 8
___________________ 9
Phone 10
Section 11. KRS 91.4885 is amended to read as follows: 11
(1) (a) The court shall order the master commissioner to sell, pursuant to [ the 12
provisions of] KRS 426.560 to 426.715, except as otherwise provided in this 13
section, each parcel separately by individual count number. 14
(b) The court shall further order th at a report of the sale be made by the master 15
commissioner to the court for further proceedings under [ the provisions of] 16
KRS 91.481[91.484] to 91.527. 17
(2) (a) Prior to the master commissioner's setting each parcel for sale pursuant to 18
court order, the col lector shall file with the Circuit Court clerk an affidavit as 19
to the most recent certified tax assessment of each parcel to be sold. 20
(b) The most recent certified assessment of a property shall be the property 21
valuation administrator's last assessment as[ which shall have been] certified 22
by the Kentucky Department of Revenue to the county clerk, as required by 23
KRS 133.180. 24
(3) The[ most recent certified] assessment[ as sworn to] in the affidavit furnished by 25
the collector under subsection (2) of this section shall be used in all actions 26
brought under KRS 91.481[91.484] to 91.527 to determine the owner's equity of 27
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redemption as provided by KRS 91.511(2). 1
Section 12. KRS 91.494 is amended to read as follows: 2
Affidavits confirming the[ of] publication of notice and of posting, mailing, or other acts 3
required by the provisions of KRS 91.481[91.484] to 91.527 shall be filed in the office of 4
the circuit clerk prior to the trial, and [ when so fil ed] shall constitute [ part of the 5
evidentiary document in the enforcement suit. The affidavits shall be] prima facie 6
evidence of the performance of acts [ therein] described in the affidavit ,[ and may be so 7
used in the trial of the suit] unless challenged by verified answer duly filed in the suit. 8
Section 13. KRS 91.501 is amended to read as follows: 9
(1) (a) Any legal action[suit] to collect delinquent tax bills which may be pending at 10
the time of the commencement of any action[suit] brought under [ the 11
provisions of] KRS 91.481[91.484] to 91.527 [,] affecting the same land [,] 12
shall be consolidated with the action [such suit] brought under KRS 13
91.481[91.484] to 91.527. 14
(b) In any consolidated action: 15
1. The parties to the pe nding legal action at the time of the 16
commencement of an action brought under KRS 91.481 to 91.527 17
[suit] shall file an answer or other responsive pleading in the 18
consolidated action; and[answers, but] 19
2. Any tax bill sought to be collected in any pending action[suit] may be 20
included in any list in the petition [included as a part of any] petition 21
filed by the collector. 22
(c) All amounts due on any tax bill[If so] included under paragraph (b)2. of this 23
subsection in a consolidated action [, the inclusion shall act as an abatement 24
of any pending suit, and all amounts then due on any such tax bill] , including 25
interest, penalties, and costs, shall be listed and charged, and[ shall continue in 26
force] the liens against the respective parcel of real estate listed in the petition 27
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filed pursuant to [ the provisions of] KRS 91.481[91.484] to 91.527 shall 1
continue in force. 2
(2) Any consolidated action described in subsection (1) of this section [suit brought 3
under the provisions of KRS 91.484 to 91.527, involving delinquent tax bills sought 4
to be collected by any suit pending at the time suit is brought under KRS 91.484 to 5
91.527,] shall be tried as all other actions, and the statute of limitations shall not 6
prevent the p arties to the previous [such] pending action[suit] from asserting all 7
rights and defenses which they may[then] have. 8
(3) Any cross -claim of a taxing authority under KRS 91.481[91.484] to 91.527 may 9
include a claim for the immediate enforcement of any ad val orem tax owed to the 10
taxing authority, notwithstanding [ the provisions of] Chapter 134[KRS 134.010 et 11
seq]. 12
Section 14. KRS 91.504 is amended to read as follows: 13
(1) (a) Upon the trial of the action on the issue [cause up on the question] of 14
enforcement, the tax bill shall be prima facie proof that the tax described in 15
the tax bill has been validly assessed at the time indicated by the tax bill and 16
that the tax is unpaid. 17
(b) Any person alleging any jurisdictional defect or invalidity in the tax bill, or in 18
the sale of the tax bill, shall:[thereof must] 19
1. Particularly specify in his or her answer the defect or basis of the 20
alleged invalidity;[,] and [must, upon trial,] 21
2. Affirmatively establish the defense at trial. 22
(2) After the court has[ first] determined the: 23
(a) Validity of the tax liens of all tax bills affecting parcels of real estate 24
described in the petition; and[, the] 25
(b) Priorities of the tax bills and other interests[interest] and the amount due [ 26
thereon], including principal, interest, penalties, and costs;[,] 27
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the court shall enter a judgment for the[of] sale of the property and shall fix the 1
time and place of the judgment sale. 2
(3) The petition shall be di smissed as to any parcel of real estate released or redeemed 3
prior to the time fixed for the master commissioner's sale as provided in KRS 4
91.481[91.484] to 91.527. 5
(4) (a) If the parcel of real estate sold at the master commissioner's judgment sale is 6
sold for a sum sufficient to fully pay the principal amount of all tax bills 7
included in the judgment together with interest, penalties , and costs, and for 8
no more, and the[such] sale is confirmed by the court, then all other 9
proceedings as to those[such] parcels of real estate shall be finally dismissed 10
as to all parties of interest other than tax bill owners or holders , except as 11
provided in paragraph (b) of this subsection.[; provided, however, that ] 12
(b) Any party seeking relief other than an interest in , or lien upon, the real estate 13
may continue with the action [said suit] to a final adjudication of the[such] 14
other issues. 15
(c) An appeal may be taken[had] as to any claim attacking the validity of the ta x 16
bill or bills or the priorities as to payment of proceeds of the judgment sale. 17
(5) (a) If the parcel of real property sold at the master commissioner's sale is: 18
1. Sold for a sum greater than the total amount necessary to pay the 19
principal amount of al l tax bills included in the judgment, together with 20
interest, penalties, and costs, and the sale is confirmed by the court, and 21
no appeal is taken by: 22
a. Any person claiming any right, title , or interest in or to , or lien 23
upon, the parcel of real estate; or[ by ] 24
b. Any person or taxing authority owning ,[ or] holding, or claiming 25
any right, title, or interest in or to any tax bills; 26
within the time fixed by law for the filing of a notice of appeal, the court 27
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shall order the master commissioner to make distribution to the owners 1
or holders of the respective tax bill included in the judgment of the 2
amount found to be due, and in the order of priority. 3
(b) 1. After payments have be en made under paragraph (a) of this 4
subsection[Thereafter], all proceedings in the action relating to 5
those[suit shall be ordered by the court to be dismissed as to such] 6
persons owning, holding , or claiming any right, title , or interest in any [ 7
such] tax bill paid under paragraph (a) of this subsection shall be 8
dismissed by the court.[, and] 9
2. The case shall proceed as to any parties claiming any right, title , or 10
interest, or lien upon , the parcel of real estate affected by the[such] tax 11
bill as to their respective claims to the surplus funds [ then] remaining in 12
the hands of the court. 13
(6) (a) Whenever an answer is filed to the petition, a severance of the action as to all 14
parcels of real estate affected by the[such] answer shall be granted, and the 15
issues raised by the petition and the answer shall be tried separate and apart 16
from the other issues in the action.[suit, but] 17
(b) The granting of the severance under this subsection shall not delay the trial or 18
other disposition of any other issues in the case. 19
(7) (a) A separate appeal may be taken from any other issue in the case. A separate 20
appeal may be taken from any action of the court affecting any right, title , or 21
interest in or to, or lien upon, the[such] real estate, other than issues of law 22
and fact, affecting the amount or validity of the lien of tax bills.[, but] 23
(b) 1. The proceeding to enforce the lien of any tax bills shall not be stayed by 24
the appeal. 25
2. The trial shall be conducted by the court without[ the aid of] a jury. 26
3. This action shall take precedence over and be triable before any other 27
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actions affecting the title to the real estate upon motion of any interested 1
party. 2
Section 15. KRS 91.507 is amended to read as follows: 3
(1) After the trial of the issues, the court shall render judgment as promptly as 4
circumstances permit. 5
(2) If the court finds that no tax bill was delinquent when the action[suit] was 6
instituted or tried,[ then] the judgment of the court shall be that the action[cause] be 7
dismissed as to the parcels of real estate described in the tax bill. 8
(3) If the evidence warrants, the judgment may be for the principal amount of the 9
delinquent tax bill upon the real estate upon which the action[suit] was brought, 10
together with interest, penalties, and court costs computed as of the date of the 11
judgment. 12
(4) The court may decree that the lien upon the parcel of real estate described in the 13
tax bill be enforced and the[such] real estate be sold by the master commissioner 14
with[and] the cost continued for further proceedings as provided by KRS 15
91.481[91.484] to 91.527. 16
Section 16. KRS 91.511 is amended to read as follows: 17
(1) At any t ime prior to the sale of the property , any person having any right, title , or 18
interest in, or lien upon, any parcel of real estate described in the petition may 19
discharge any city lien or satisfy a judgment in favor of the city as to the[said] 20
parcel of re al estate by paying to the collector the entirety of the lien or 21
judgment[all of the sums mentioned therein] , including the principal, interest, 22
penalties, and costs[ then due]. 23
(2) (a) If the property is sold pursuant to the judgment or order of the court and does 24
not bring its most recent assessed value certified by the Department of 25
Revenue to the county clerk as required by KRS 133.180, the owner may 26
redeem the property[it] within sixty (60) days from the day of the sale [,] by 27
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paying the purchaser an am ount equal to the original purchase price 1
plus[money and] interest at the rate of eighteen percent (18%) per annum. 2
(b) Any owner who redeems his or her land under this subsection shall take a 3
receipt from the purchaser and lodge it with the clerk of the court. The receipt 4
shall be entered upon the records of the court. 5
(3) (a) The owner may tender the redemption money to the purchaser or the 6
purchaser's[, his] agent or attorney, if found in the county where the land lies, 7
or in the county in which the judgment was obtained or order of sale made. 8
(b) If the money is refused, or if the purchaser does not reside in either of the 9
counties described in paragraph (a) of this subsection , the owner may, 10
before the expiration of the right of redemption, file with[go to] the clerk of 11
the court in which the judgment was rendered or the ord er was made, an[and 12
make] affidavit: 13
1. Of the tender and refusal;[,] or 14
2. That the purchaser or his or her agent or attorney do not reside in either 15
of the counties. 16
(c) The owner [He] may then pay to the clerk the redemption money, and the 17
clerk shall give the owner a receipt for the payment [therefor] and file the 18
affidavit in the case file[among the papers] of the action. 19
(4) (a) When the right of redemption exists, the owner may remain in possession of 20
the property until it expires. Real property so sold shall not be conveyed to the 21
purchaser until the right of redemption has expired. 22
(b) If the property[it] is redeemed, the sale shall, from and after the redemption , 23
or from and after the deposit of the redemption money with the clerk, be null 24
and void. 25
(5) In the event of failure to redeem within the period provided for redemption, the 26
owner or any other party in interest shall be barred forever of all his or her right, 27
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title, and interest in and to the parcel of real estate described in the petition. 1
(6) Upon redemption [,] as permitted by this section, the person redeeming shall be 2
entitled to a certificate of redemption from the collector describing the property in 3
the same manner as it is described in the petition and the collector shall thereupon 4
note on his or her records the word "redeemed" and the date of the payment 5
opposite the description of the parcel of real estate. 6
Section 17. KRS 91.514 is amended to read as follows: 7
(1) (a) Upon the confirmation of the sale by the court and the expiration of the right 8
of redemption provided in KRS 91.511, the title to any real estate purchased 9
from the master commissioner pursuant to KRS 91.481 to 91.527 shall vest in 10
the purchaser. 11
(b) The title of the real estate shall be an absolute estate in fee simple, subject to 12
rights-of-way of public utilities on which tax has been otherwise paid , and 13
subject to any right of redemption of the United States of America, if any. 14
(c) All persons, includi ng the Commonwealth of Kentucky, minors, persons 15
judicially found to be of unsound mind [infants, incompetents] , absentees, 16
and nonresidents who may have had any right, title, interest, claim , or equity 17
of redemption in or to, or lien upon the land shall be barred of all right, title, 18
interest, claim, lien , or equity of redemption, and the court shall order that 19
immediate possession of the real estate be given to the purchaser. 20
(d) Any person [ so] barred under paragraph (c) of this subsection shall[ 21
thereafter] have as his or her exclusive remedy a claim for a share of the 22
proceeds of the sale of the real estate by the master commissioner. 23
(2) Any[The] title vested under this section shall be subject to the liens of any tax bill 24
which may have attached to the parcel of real estate: 25
(a) Prior to the time of the filing of the petition affecting the parcel of real estate 26
not then delinquent; and[, or which may have attached] 27
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(b) After the filing of the petition and prior to the expiration of the period 1
provided for redemption and not including any answer to such petition. 2
(3) If the parcel of real estate is sold to the city or to a land bank authority created 3
pursuant to KRS 65.350 to 65.375, the title shall be free of any liens to the extent of 4
the interest of any taxing authority in any such real estate. 5
(4) The title shall not be subject to the lien of special tax bills which have attached to 6
the parcel of real estate , but the lien of the special tax bill shall attach to the 7
proceeds of the master commissioner's sale or to the proceeds of the ultimate sale of 8
the parcel by the city. 9
(5) Failure of any party other than the purchaser to follow the procedures set out in 10
KRS 91.484 to 91.527 shall not affect the vesting of title in the purchaser. 11
Section 18. KRS 91.517 is amended to read as follows: 12
(1) After the master commissioner sells any parcel of real estate, the court shall, upon 13
its own motion or upon motion of any interested party, set the matter[cause down] 14
for a hearing to confirm the sale, even if the[though such] parcels are not all of the 15
parcels of real estate described in the notice of the master commissioner's sale. 16
(2) If the sale is confirmed, the court shall order the proceeds of the sale applied in the 17
following order: 18
(a) To the payment of all costs , including court costs, publication costs, and costs 19
otherwise associated with the action and sale of the parcel described in the 20
particular count; and 21
(b) To the payment of all tax bills on the property, including p rincipal, interest, 22
and penalties. 23
(c) If after the payment under paragraphs (a) and (b) of this subsection there 24
remain any [, there is any sum remaining of the] proceeds of the 25
commissioner's sale of the property, the court shall [ try and] determine the 26
other issues in the suit with respect to that particular count. 27
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(d) If any of the answering parties has filed an appeal and executed an 1
appropriate supersedeas bond prior to the appeal [specifically appealed], the 2
court[, provided that the answering parties have, prior to the appeal, executed 3
an appropriate supersedeas bond,] shall retain custody of the funds pending 4
disposition of the appeal, and upon disposition of the appeal shall make 5
distribution. 6
(e) If there are not sufficient proceeds of the sale to pay all claims in any class 7
described, the court shall order them to be paid in accordance with the 8
priorities. 9
(3) If there are any funds remaining of the proceeds after the commissioner's sale and 10
after the distribution of the funds as set out in this section [herein set out] and no 11
person entitled to any [ such] funds, whether or not a party to the action[suit], 12
has[shall have] appeared within two (2) years after the sale [,] and claimed the 13
funds, the funds[they] shall escheat to the state as provided in KRS Chapter 393. 14
Section 19. KRS 91.521 is amended to read as follows: 15
(1) The collector,[ or] any interested person, or anyone on behalf of a person who has 16
been judicially found to be of unsound mind [any incompetent] may appeal from 17
the judgment confirming or disapproving the commissioner's sale and the 18
distribution of proceeds. 19
(2) No issues[questions] may be raised in[upon] the appeal that could have been raised 20
in[upon] an appeal from the judgment of the sale. 21
(3) Any appeal under this section [The appeals] shall be taken within thirty (30) days 22
after the date of the judgment. 23
(4) The requirement[necessity] for giving bond and the provisions of the bond[thereof] 24
shall be the same as in the case of an appeal from the judgment of sale. 25
Section 20. KRS 91.527 is amended to read as follows: 26
Any property or real estate acquired by the city by virtue of purchase at the 27
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commissioner's sale shall be held by the city and [ any property so held] may be sold, 1
transferred, leased, or otherwise utilized by the city within its sole discretion. 2
Section 21. KRS 91.550 is amended to read as follows: 3
(1) The personal property of minors[infants] or persons judicially found to be of 4
unsound mind shall not be distrained for taxes assessed on their real property. 5
(2) The real property of a minor[an infant] or person judicially found to be of unsound 6
mind shall not, during his or her disability, after ascertainment of such disability by 7
the city, be sold without the appointment of a guardian ad litem to represent the 8
interest of the[such] person, for less than its certified assessed value on any 9
judgment of sale rendered for taxes and costs alone, where the real property came to 10
the minor[infant] or person of unsound mind by descent, distribution, or devise, or 11
by gift or settlement of a decedent[some person then deceased] , or where the real 12
property belonged to the person of unsound mind before he or she was adjudged to 13
be[ became] of unsound mind. 14
(3) (a) An[No] entire estate shall not be sold, for taxes and costs chargeable to the 15
owner of the particular estate, for less than its certified assessed value, so as to 16
defeat any reversion, remainder , or other future estate outstanding, unless the 17
reversioners, remaindermen, or holders of other future estates are ascertained 18
and are of full age.[, and no such ] 19
(b) An entire estate shall not[ever] be put up to sale unless the particular estate of 20
the taxpayer has first been put up and has failed to bring the amount of the 21
taxes and costs. 22
Section 22. KRS 92.810 is amended to read as follows: 23
In addition to those powers granted in this chapter for the collection of ad valorem taxes, 24
any urban-county government or city of the home rule class may enforce collection of 25
any tax bill due it by the procedure authorized by the provisions of KRS 91.481[91.484] 26
to 91.527, except the statute of limitations shall, in all cases, be that set forth in KRS 27
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134.546. 1