Kentucky Statutes 269.200 – Collection of taxes by suit — Rights of corporation — Form of action
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(1) Taxes shall be collectible either by rule as provided in KRS § 269.190, or by action, equitable or ordinary, in any appropriate court. Suits for taxes shall be in the name of the corporation. The plaintiff shall have all the rights of other plaintiffs in courts of law and equity, and obtain a personal judgment against the owner for the amount of the tax, with interest and costs, as well as the enforcement of the lien.
(2) The equitable actions shall be conducted like suits upon liens arising out of contracts. The Circuit Court shall have jurisdiction of all amounts of ten dollars ($10) and over, exclusive of interest. The taxes due for earlier and later years may be included in the petition and judgment. Suits against different persons owing taxes may be joined in one action, and all persons interested in the question raised in the pleadings or claiming an interest in the land sought to be sold may be joined as plaintiffs or defendants. Proof in the action may be read for or against any party properly before the court.
Effective: October 1,1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 2417a-12, 2417a-13.
(2) The equitable actions shall be conducted like suits upon liens arising out of contracts. The Circuit Court shall have jurisdiction of all amounts of ten dollars ($10) and over, exclusive of interest. The taxes due for earlier and later years may be included in the petition and judgment. Suits against different persons owing taxes may be joined in one action, and all persons interested in the question raised in the pleadings or claiming an interest in the land sought to be sold may be joined as plaintiffs or defendants. Proof in the action may be read for or against any party properly before the court.
Terms Used In Kentucky Statutes 269.200
- Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
Effective: October 1,1942
History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky.
Stat. secs. 2417a-12, 2417a-13.