§ 135.010 Attachment by sheriff to collect taxes or public dues — Notice — Parties
§ 135.020 Effect of notice of attachment — Hearing — Defense by taxpayer — Judgment — Delivery of debt to sheriff — Release of taxpayer
§ 135.030 Issue of process and executions on judgments in favor of the state
§ 135.040 Equitable action by Department of Revenue on unsatisfied execution or uncollectible tax bill — County attorney to assist — Limitation — Penalty
§ 135.050 Action by Department of Revenue to ascertain and collect taxes — Injunction — Attachment and garnishment
§ 135.060 Action by employees of Department of Revenue for money due state or taxing district from collecting officer or taxpayer — Penalty
§ 135.080 Action by Department of Revenue against defaulting collector — Notice — Docketing and trial — Judgment
§ 135.090 Jury trial if execution of bond or instrument denied — Evidence admitted
§ 135.100 Lien of judgment — Replevin of execution — Officer’s return — Interference with sale
§ 135.110 Liability of officer for failing to levy or return execution in name of state or county
§ 135.120 Levy of execution on previously encumbered property — Sale and distribution of proceeds
§ 135.130 Removal of property to other counties for sale — Multiple executions
§ 135.190 Reciprocity — Tax suits by other states and political subdivisions
§ 135.990 Penalties
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Terms Used In Kentucky Statutes > Chapter 135 - Collection of Public Claims by Action

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Docket: A log containing brief entries of court proceedings.
  • 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
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • 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.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Personal property: All property that is not real property.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.