Kentucky Revised Statutes
Chapter 134 - Payment, collection, and refund of taxes

134.010 Definitions for chapter. - Waiting for content...

134.015 Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts. - Waiting for content...

134.020 Repealed, 2010. - Waiting for content...

134.030 Repealed, 2010. - Waiting for content...

134.035 Repealed, 1950. - Waiting for content...

134.036 Repealed, 1950. - Waiting for content...

134.037 Repealed, 1950. - Waiting for content...

134.040 Repealed, 2010. - Waiting for content...

134.050 Repealed, 2010. - Waiting for content...

134.060 Repealed, 2010. - Waiting for content...

134.070 Repealed, 2010. - Waiting for content...

134.080 Repealed, 2010. - Waiting for content...

134.090 Repealed, 2010. - Waiting for content...

134.100 Repealed, 2010. - Waiting for content...

134.110 Repealed, 2010. - Waiting for content...

134.119 Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff. - Waiting for content...

134.120 Repealed, 2010. - Waiting for content...

134.121 Transferees -- Rights and obligations. - Waiting for content...

134.122 Transfer of certificates of delinquency by sheriff to clerk. - Waiting for content...

134.125 Interest on certificates of delinquency. - Waiting for content...

134.126 Duties of the clerk regarding certificates of delinquency -- Fees. - Waiting for content...

134.127 Payment of amount due on certificate of delinquency to the clerk. - Waiting for content...

134.128 Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a). - Waiting for content...

134.129 Registration for sale of certificates of delinquency with Department of Revenue. - Waiting for content...

134.130 Repealed, 2010. - Waiting for content...

134.131 County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site. - Waiting for content...

134.140 Investment of tax revenues until time of distribution -- Disposition of investment earnings. - Waiting for content...

134.145 Repealed, 1980. - Waiting for content...

134.146 Repealed, 1980. - Waiting for content...

134.147 Repealed, 1980. - Waiting for content...

134.148 Repealed, 2010. - Waiting for content...

134.150 Repealed, 2010. - Waiting for content...

134.160 Office rooms, hours, and books of sheriff. - Waiting for content...

134.170 Repealed, 2010. - Waiting for content...

134.180 Repealed, 2010. - Waiting for content...

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. - Waiting for content...

134.191 Monthly reporting and payment of taxes collected by sheriff. - Waiting for content...

134.192 Annual settlement of tax collections by sheriff. - Waiting for content...

134.193 Annual sheriff's tax settlement audit -- Requirements. - Waiting for content...

134.200 Repealed, 2010. - Waiting for content...

134.210 Repealed, 1950. - Waiting for content...

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... - Waiting for content...

134.220 Repealed, 2010. - Waiting for content...

134.230 Bond to be executed by sheriff -- Liability of sheriff and sureties. - Waiting for content...

134.240 Repealed, 2010. - Waiting for content...

134.250 Repealed, 2010. - Waiting for content...

134.260 Repealed, 2010. - Waiting for content...

134.270 Repealed, 2010. - Waiting for content...

134.280 Repealed, 2010. - Waiting for content...

134.290 Repealed, 2010. - Waiting for content...

134.295 Repealed, 2010. - Waiting for content...

134.300 Repealed, 2010. - Waiting for content...

134.310 Repealed, 2010. - Waiting for content...

134.320 Repealed, 2010. - Waiting for content...

134.325 Repealed, 2010. - Waiting for content...

134.330 Repealed, 2010. - Waiting for content...

134.340 Repealed, 2010. - Waiting for content...

134.350 Repealed, 2010. - Waiting for content...

134.360 Repealed, 2010. - Waiting for content...

134.370 Repealed, 1994. - Waiting for content...

134.380 Renumbered as KRS 134.547. - Waiting for content...

134.382 Repealed, 1998. - Waiting for content...

134.385 Repealed, 2010. - Waiting for content...

134.390 Repealed, 2010. - Waiting for content...

134.400 Renumbered as KRS 134.552. - Waiting for content...

134.410 Repealed, 2010. - Waiting for content...

134.415 Repealed, 1962. - Waiting for content...

134.420 Lien for taxes. - Waiting for content...

134.421 Apportionment of taxes on real property when one owner does not pay taxes due. - Waiting for content...

134.430 Repealed, 2010. - Waiting for content...

134.440 Repealed, 2010. - Waiting for content...

134.450 Repealed, 2010. - Waiting for content...

134.452 Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings. - Waiting for content...

134.460 Repealed, 2010. - Waiting for content...

134.470 Repealed, 2010. - Waiting for content...

134.480 Repealed, 2010. - Waiting for content...

134.485 Repealed, 2010. - Waiting for content...

134.490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans. - Waiting for content...

134.495 Renumbered as KRS 134.548. - Waiting for content...

134.500 Repealed, 2010. - Waiting for content...

134.504 Department to collect or contract with county attorney for collection of certificates of delinquency. - Waiting for content...

134.505 No compensation to county attorney who fails to perform duties as to tax claims. - Waiting for content...

134.510 Renumbered as KRS 134.549. - Waiting for content...

134.520 Renumbered as KRS 134.551. - Waiting for content...

134.530 Repealed, 1966. - Waiting for content...

134.540 Repealed, 2010. - Waiting for content...

134.545 Use of funds by county attorney. - Waiting for content...

134.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit. - Waiting for content...

134.547 Collection of delinquent taxes and assessment of omitted property. - Waiting for content...

134.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale. - Waiting for content...

134.549 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer. - Waiting for content...

134.550 Repealed, 2010. - Waiting for content...

134.551 Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property. - Waiting for content...

134.552 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration. - Waiting for content...

134.560 Repealed, 2010. - Waiting for content...

134.570 Repealed, 2010. - Waiting for content...

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. - Waiting for content...

134.590 Refund of ad valorem taxes or taxes held unconstitutional. - Waiting for content...

134.800 County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment. - Waiting for content...

134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles. - Waiting for content...

134.810 Date on which taxes become due or delinquent. - Waiting for content...

134.815 Payment by clerk -- Report of clerk. - Waiting for content...

134.820 Final settlement. - Waiting for content...

134.825 Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue. - Waiting for content...

134.830 County clerk to collect ad valorem taxes on motorboats. - Waiting for content...

134.990 Penalties. - Waiting for content...