Kentucky HB 600: AN ACT relating to elections.

Bill Text

CHAPTER 48
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CHAPTER 48
( HB 600 )
AN ACT relating to the collection of delinquent tax bills.
Be it enacted by the General Assembly of the Commonwealth of Kentucky:
SECTION 1. A NEW SECTION OF KRS CHAPTER 68 IS CREATED TO READ AS FOLLOWS:
In addition to those powers granted to counties by statute for the collection of ad valorem taxes, a county may
enforce collection of any tax bill due to the county by the procedure authorized in KRS 91.481 to 91.527, subject to
the statute of limitations in KRS 134.546.
Section 2. KRS 134.504 is amended to read as follows:
(1) (a) The department shall be responsible for the collection of certificates of delinquency and personal
property certificates of delinquency.
(b) The provisions of this section relating to certificates of delinquency shall also apply to personal
property certificates of delinquency unless otherwise specifically noted.
(c) The department shall offer the collection duties related to certificates of delinquency and personal
property certificates of delinquency to the county attorney in each county, unless the department
determines that a county attorney has previously failed to perform collection duties in a reasonable and
acceptable manner.
(2) Any county attorney desiring to perform the collection duties shall enter into a contract with the department on
an annual basis.
(3) The terms of the contract shall:
(a) Specify the duties to be undertaken by the county attorney, which shall include, at a minimum, the
duties set forth in subsection (4) of this section;
(b) [. The terms of the contract shall also ]Provide that, if the county attorney fails to perform the duties
required by the contract during the contract period, the department may assume all collection
responsibilities; and
(c) Allow the county attorney, at the option of the county attorney, to enforce collection of a certificate of
delinquency by the procedure established in KRS 91.481 to 91.527 and authorized by Section 1 of this
Act .
(4) The following duties shall be performed by the department or the county attorney, as the case may be, with
regard to each certificate of delinquency:
(a) Within thirty (30) days after the establishment of a certificate of delinquency, the county attorney or the
department shall mail a notice by regular mail to the owner of record on the assessment date at the
address on the records of the property valuation administrator, or to the in-care-of address if an in-care-
of address is provided as required by subsection (5) of this section. The notice shall:
1. Include the name, address, and telephone number of a contact person in the county attorney's
office or the department, as the case may be;
2. Advise that:
a. The certificate of delinquency is a lien of record against the property on which the taxes
are due;
b. The amounts due are a personal obligation of the taxpayer on the assessment date; and
c. The certificate bears interest at the rate of twelve percent (12%) and, if not paid, will be
subject to collection by the county attorney or the department as provided by law;
3. Include the total amount due as of the date of the notice;
4. Include in bold print in at least twelve (12) point font, a statement advising the taxpayer that
anytime after ninety (90) days from the creation of the certificate of delinquency, the certificate

ACTS OF THE GENERAL ASSEMBLY 2
of delinquency may be paid by a third-party purchaser and, that if so paid, the certificate of
delinquency will be subject to collection by the third-party purchaser as provided by law. The
notice shall also advise that a third-party purchaser may impose substantial additional
administrative costs and fees associated with collection in addition to the amount due on the
certificate of delinquency, and that collection actions may include foreclosure. This provision
shall not be included in notices sent for personal property certificates of delinquency; and
5. Advise that the taxpayer may qualify for a payment plan with the county attorney or the
department, if the taxpayer meets the requirements established by the county attorney or the
department, and if terms are agreed to prior to the date of the sale;
(b) The county attorney or the department shall file in the office of the county clerk a list of the names and
addresses to which the thirty (30) day notice was mailed along with a certificate attesting that the
notices were mailed in accordance with the requirements of this section;
(c) 1. All thirty (30) day notices returned as undeliverable shall be submitted by the county attorney or
department to the property valuation administrator, and a list of the returned notices shall be filed
with the county clerk, who shall record the list in the order book of the county.
2. The property valuation administrator shall attempt to correct inadequate or erroneous addresses
and, if property has been transferred, shall determine the new owner, current mailing address,