Kentucky Statutes 134.126 – Duties of the clerk regarding certificates of delinquency — Fees
Current as of: 2024 | Check for updates
|
Other versions
(1) (a) The county clerk shall receive and record payments for all certificates of delinquency and personal property certificates of delinquency filed by the sheriff pursuant to KRS § 134.122.
(b) The county clerk may accept payment by any commercially acceptable means.
The county clerk may limit the acceptable methods of payment to those that ensure that the payment cannot be reversed or nullified due to insufficient funds.
(2) The county clerk shall give a receipt to the person making payment.
(3) The county clerk shall report by the tenth day of each month to the department, the county treasurer, the sheriff, and the proper officials of the taxing districts. The governing body of a county may require the county clerk to report and pay on a more frequent basis if necessary for bonding requirements; however, the county clerk shall not be required to report and pay more frequently than weekly.
(4) The county clerk shall allocate payments among the various entities entitled to a portion of the payment. The county clerk shall, at the time he or she makes the reports required by subsection (3) of this section:
(a) Pay to the department for deposit in the State Treasury all moneys received due the state;
(b) Pay to the county treasurer all moneys received due the county;
(c) Pay to the authorized officers of the taxing districts the amount due each taxing district; and
(d) Pay the amount of fees, costs, commissions, and penalties to the persons, agencies, or parties entitled thereto.
(5) (a) Upon full payment of a certificate of delinquency or personal property certificate of delinquency owned by the state, county, and taxing districts, the county clerk shall note on the certificate the name and address of the person making the payment, the amount paid, and any other information the department may require. The clerk shall mark the certificate of delinquency or personal property certificate of delinquency paid in full.
(b) If payment in full is made by a person other than the person primarily liable on the certificate, the person making the payment may request that the payment be treated as an assignment. Upon such request, the county clerk shall:
1. Note the assignment on the certificate of delinquency or personal property certificate of delinquency;
2. Record the encumbrance represented by the certificate of delinquency in the same manner as a notice of lis pendens; and
3. Include as part of the encumbrance recording the information required by KRS § 134.490(3)(e).
For recording the assignment and encumbrance, the county clerk shall receive the fee provided in KRS § 64.012.
(c) If a person other than the person primarily liable on the certificate does not
request the payment to be treated as an assignment, he or she shall be treated in the same manner as the person primarily liable on the certificate, and any payment made pursuant to this subsection shall not constitute an assignment of the certificate. The payor shall not be subrogated to the lien of the state, county, and taxing districts as provided in subsection (8) of this section, and shall not be considered a third-party purchaser under the provisions of this chapter, or a transferee under KRS § 134.121.
(6) After the initial recording of an assignment of a certificate of delinquency or personal property certificate of delinquency as provided in subsection (5)(b) of this section, all subsequent actions relating to that certificate of delinquency or personal property certificate of delinquency, including assignments and releases shall be made in accordance with the general laws and procedures governing land records, except the additional information required by KRS § 134.490(3)(e) shall be included. The applicable fees established by KRS § 64.012 shall apply.
(7) A certificate of delinquency or personal property certificate of delinquency shall be assignable. Failure of an assignee to record the assignment shall render the claim of such person to any real estate represented thereby inferior to the rights of other bona fide purchasers, payors, or creditors.
(8) Any person other than the person primarily liable on a certificate who:
(a) Pays the certificate of delinquency in full, and who requests to the county clerk that the payment be treated as an assignment pursuant to subsection (5)(b) of this section; or
(b) Is the assignee of such a person, if the assignment has been recorded as required by this section or KRS § 134.127;
shall be subrogated to the lien priority of the state, county, and taxing districts as provided in KRS § 134.420, and the amount due may be collectible as provided in KRS § 134.546(2).
(9) As compensation for collection of payments on certificates of delinquency, personal property certificates of delinquency, and other delinquent taxes, and the processing of delinquent property tax payments, the county clerk shall be paid ten percent (10%) of the amount due each taxing unit for each certificate of delinquency, personal property certificate of delinquency, or other delinquent tax claim. The fee shall be added to the amount of the tax claim and shall be paid by the person paying the tax claim.
Effective: April 23, 2012
History: Amended 2012 Ky. Acts ch. 161, sec. 11, effective April 23, 2012. — Amended 2010 Ky. Acts ch. 75, sec. 15, effective April 7, 2010. — Created 2009 Ky. Acts ch. 10, sec. 8, effective January 1, 2010.
(b) The county clerk may accept payment by any commercially acceptable means.
Terms Used In Kentucky Statutes 134.126
- Certificate of delinquency: means a tax claim on real property for taxes that:
(a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS §. See Kentucky Statutes 134.010 - Department: means the Department of Revenue. See Kentucky Statutes 134.010
- Governing body of a county: means the elected legislative body of a county. See Kentucky Statutes 134.010
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means calendar month. See Kentucky Statutes 446.010
- Personal property: All property that is not real property.
- Personal property: includes every species and character of property, tangible and intangible, other than real property. See Kentucky Statutes 134.010
- Personal property certificate of delinquency: means a personal property tax claim that:
(a) Remains unpaid as of April 15 under the regular collection schedule or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS §. See Kentucky Statutes 134.010 - real estate: includes lands, tenements, and hereditaments and all rights thereto and interest therein, other than a chattel interest. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
- Tax claim: includes the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, the lien provided in KRS §. See Kentucky Statutes 134.010
- Third-party purchaser: means a purchaser of a certificate of delinquency. See Kentucky Statutes 134.010
The county clerk may limit the acceptable methods of payment to those that ensure that the payment cannot be reversed or nullified due to insufficient funds.
(2) The county clerk shall give a receipt to the person making payment.
(3) The county clerk shall report by the tenth day of each month to the department, the county treasurer, the sheriff, and the proper officials of the taxing districts. The governing body of a county may require the county clerk to report and pay on a more frequent basis if necessary for bonding requirements; however, the county clerk shall not be required to report and pay more frequently than weekly.
(4) The county clerk shall allocate payments among the various entities entitled to a portion of the payment. The county clerk shall, at the time he or she makes the reports required by subsection (3) of this section:
(a) Pay to the department for deposit in the State Treasury all moneys received due the state;
(b) Pay to the county treasurer all moneys received due the county;
(c) Pay to the authorized officers of the taxing districts the amount due each taxing district; and
(d) Pay the amount of fees, costs, commissions, and penalties to the persons, agencies, or parties entitled thereto.
(5) (a) Upon full payment of a certificate of delinquency or personal property certificate of delinquency owned by the state, county, and taxing districts, the county clerk shall note on the certificate the name and address of the person making the payment, the amount paid, and any other information the department may require. The clerk shall mark the certificate of delinquency or personal property certificate of delinquency paid in full.
(b) If payment in full is made by a person other than the person primarily liable on the certificate, the person making the payment may request that the payment be treated as an assignment. Upon such request, the county clerk shall:
1. Note the assignment on the certificate of delinquency or personal property certificate of delinquency;
2. Record the encumbrance represented by the certificate of delinquency in the same manner as a notice of lis pendens; and
3. Include as part of the encumbrance recording the information required by KRS § 134.490(3)(e).
For recording the assignment and encumbrance, the county clerk shall receive the fee provided in KRS § 64.012.
(c) If a person other than the person primarily liable on the certificate does not
request the payment to be treated as an assignment, he or she shall be treated in the same manner as the person primarily liable on the certificate, and any payment made pursuant to this subsection shall not constitute an assignment of the certificate. The payor shall not be subrogated to the lien of the state, county, and taxing districts as provided in subsection (8) of this section, and shall not be considered a third-party purchaser under the provisions of this chapter, or a transferee under KRS § 134.121.
(6) After the initial recording of an assignment of a certificate of delinquency or personal property certificate of delinquency as provided in subsection (5)(b) of this section, all subsequent actions relating to that certificate of delinquency or personal property certificate of delinquency, including assignments and releases shall be made in accordance with the general laws and procedures governing land records, except the additional information required by KRS § 134.490(3)(e) shall be included. The applicable fees established by KRS § 64.012 shall apply.
(7) A certificate of delinquency or personal property certificate of delinquency shall be assignable. Failure of an assignee to record the assignment shall render the claim of such person to any real estate represented thereby inferior to the rights of other bona fide purchasers, payors, or creditors.
(8) Any person other than the person primarily liable on a certificate who:
(a) Pays the certificate of delinquency in full, and who requests to the county clerk that the payment be treated as an assignment pursuant to subsection (5)(b) of this section; or
(b) Is the assignee of such a person, if the assignment has been recorded as required by this section or KRS § 134.127;
shall be subrogated to the lien priority of the state, county, and taxing districts as provided in KRS § 134.420, and the amount due may be collectible as provided in KRS § 134.546(2).
(9) As compensation for collection of payments on certificates of delinquency, personal property certificates of delinquency, and other delinquent taxes, and the processing of delinquent property tax payments, the county clerk shall be paid ten percent (10%) of the amount due each taxing unit for each certificate of delinquency, personal property certificate of delinquency, or other delinquent tax claim. The fee shall be added to the amount of the tax claim and shall be paid by the person paying the tax claim.
Effective: April 23, 2012
History: Amended 2012 Ky. Acts ch. 161, sec. 11, effective April 23, 2012. — Amended 2010 Ky. Acts ch. 75, sec. 15, effective April 7, 2010. — Created 2009 Ky. Acts ch. 10, sec. 8, effective January 1, 2010.