Chapter 134 - PAYMENT, COLLECTION, AND REFUND OF TAXES
- Section 134.010 - Definitions for chapter
- Section 134.015 - Due dates - Person responsible for payment - Regular and alternative collection schedules - Discounts
- Section 134.020 - [Repealed]
- Section 134.030 - [Repealed]
- Section 134.035 - [Repealed]
- Section 134.036 - [Repealed]
- Section 134.037 - [Repealed]
- Section 134.040 - [Repealed]
- Section 134.050 - [Repealed]
- Section 134.060 - [Repealed]
- Section 134.070 - [Repealed]
- Section 134.080 - [Repealed]
- Section 134.090 - [Repealed]
- Section 134.100 - [Repealed]
- Section 134.110 - [Repealed]
- Section 134.119 - Sheriff is collector of taxes - Means of payment - Penalties - Sale of personal property - Compensation of sheriff
- Section 134.120 - [Repealed]
- Section 134.121 - Transferees - Rights and obligations
- Section 134.122 - Transfer of certificates of delinquency by sheriff to clerk
- Section 134.125 - Interest on certificates of delinquency
- Section 134.126 - Duties of the clerk regarding certificates of delinquency - Fees
- Section 134.127 - Payment of amount due on certificate of delinquency to the clerk
- Section 134.128 - Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a)
- Section 134.129 - Registration for sale of certificates of delinquency with Department of Revenue
- Section 134.130 - [Repealed]
- Section 134.131 - County clerk to annually provide department with list of certificates of delinquency received from sheriff - Publication on department's Web site
- Section 134.140 - Investment of tax revenues until time of distribution - Disposition of investment earnings
- Section 134.145 - [Repealed]
- Section 134.146 - [Repealed]
- Section 134.147 - [Repealed]
- Section 134.148 - [Repealed]
- Section 134.150 - [Repealed]
- Section 134.160 - Office rooms, hours, and books of sheriff
- Section 134.170 - [Repealed]
- Section 134.180 - [Repealed]
- Section 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
- Section 134.191 - Monthly reporting and payment of taxes collected by sheriff
- Section 134.192 - Annual settlement of tax collections by sheriff
- Section 134.193 - Annual sheriff's tax settlement audit - Requirements
- Section 134.200 - [Repealed]
- Section 134.210 - [Repealed]
- Section 134.215 - Outgoing sheriff - Delivery of records and unpaid tax bills to successor - Receipt for unpaid and partially paid tax bills, contents, filing, recording - Responsibility for collecting and accounting for accounts - Settlement - Notice of temporary refusal to accept payment of taxes - Expense allowance to outgoing sheriff for preparation of receipt
- Section 134.220 - [Repealed]
- Section 134.230 - Bond to be executed by sheriff - Liability of sheriff and sureties
- Section 134.240 - [Repealed]
- Section 134.250 - [Repealed]
- Section 134.260 - [Repealed]
- Section 134.270 - [Repealed]
- Section 134.280 - [Repealed]
- Section 134.290 - [Repealed]
- Section 134.295 - [Repealed]
- Section 134.300 - [Repealed]
- Section 134.310 - [Repealed]
- Section 134.320 - [Repealed]
- Section 134.325 - [Repealed]
- Section 134.330 - [Repealed]
- Section 134.340 - [Repealed]
- Section 134.350 - [Repealed]
- Section 134.360 - [Repealed]
- Section 134.370 - [Repealed]
- Section 134.380 - Renumbered
- Section 134.382 - [Repealed]
- Section 134.385 - [Repealed]
- Section 134.390 - [Repealed]
- Section 134.400 - Renumbered
- Section 134.410 - [Repealed]
- Section 134.415 - [Repealed]
- Section 134.420 - Lien for taxes
- Section 134.421 - Apportionment of taxes on real property when one owner does not pay taxes due
- Section 134.430 - [Repealed]
- Section 134.440 - [Repealed]
- Section 134.450 - [Repealed]
- Section 134.452 - Third-party purchaser of certificate of delinquency - Fees - Reasonable attorneys' litigation fees - Collection limitations - Notice to proper owner - Legislative findings
- Section 134.460 - [Repealed]
- Section 134.470 - [Repealed]
- Section 134.480 - [Repealed]
- Section 134.485 - [Repealed]
- Section 134.490 - Actions by owner of certificate of delinquency to collect or foreclose certificate - Notice by third-party purchaser to taxpayer - Installment payment plans
- Section 134.495 - Renumbered
- Section 134.500 - [Repealed]
- Section 134.504 - Department to collect or contract with county attorney for collection of certificates of delinquency
- Section 134.505 - No compensation to county attorney who fails to perform duties as to tax claims
- Section 134.510 - Renumbered
- Section 134.520 - Renumbered
- Section 134.530 - [Repealed]
- Section 134.540 - [Repealed]
- Section 134.545 - Use of funds by county attorney
- Section 134.546 - Cause of action on certificates of delinquency - Sale and deed on foreclosure - No redemption - Additional rights if owner is a taxing unit
- Section 134.547 - Collection of delinquent taxes and assessment of omitted property
- Section 134.548 - Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale
- Section 134.549 - Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency - Redemption by taxpayer
- Section 134.550 - [Repealed]
- Section 134.551 - Refund to purchaser of certificate of delinquency that is unenforceable or declared void - Reassessment of property
- Section 134.552 - Disposition of penalties collected on delinquent taxes and omitted assessments - Use for administration
- Section 134.560 - [Repealed]
- Section 134.570 - [Repealed]
- Section 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
- Section 134.590 - Refund of ad valorem taxes or taxes held unconstitutional
- AD VALOREM TAXES ON MOTOR VEHICLES AND MOTORBOATS (§§ 134.800 — 134.830)
- PENALTIES (§ 134.990)