010. Definitions for chapter.

015. Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts.

020. Repealed, 2010. [Repealed]

030. Repealed, 2010. [Repealed]

035. Repealed, 1950. [Repealed]

036. Repealed, 1950. [Repealed]

037. Repealed, 1950. [Repealed]

040. Repealed, 2010. [Repealed]

050. Repealed, 2010. [Repealed]

060. Repealed, 2010. [Repealed]

070. Repealed, 2010. [Repealed]

080. Repealed, 2010. [Repealed]

090. Repealed, 2010. [Repealed]

100. Repealed, 2010. [Repealed]

110. Repealed, 2010. [Repealed]

119. Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff.

120. Repealed, 2010. [Repealed]

121. Transferees -- Rights and obligations.

122. Transfer of certificates of delinquency by sheriff to clerk.

125. Interest on certificates of delinquency.

126. Duties of the clerk regarding certificates of delinquency -- Fees.

127. Payment of amount due on certificate of delinquency to the clerk.

128. Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a).

129. Registration for sale of certificates of delinquency with Department of Revenue.

130. Repealed, 2010. [Repealed]

131. County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site.

140. Investment of tax revenues until time of distribution -- Disposition of investment earnings.

145. Repealed, 1980. [Repealed]

146. Repealed, 1980. [Repealed]

147. Repealed, 1980. [Repealed]

148. Repealed, 2010. [Repealed]

150. Repealed, 2010. [Repealed]

160. Office rooms, hours, and books of sheriff.

170. Repealed, 2010. [Repealed]

180. Repealed, 2010. [Repealed]

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.

191. Monthly reporting and payment of taxes collected by sheriff.

192. Annual settlement of tax collections by sheriff.

200. Repealed, 2010. [Repealed]

210. Repealed, 1950. [Repealed]

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.

220. Repealed, 2010. [Repealed]

230. Bond to be executed by sheriff -- Liability of sheriff and sureties.

240. Repealed, 2010. [Repealed]

250. Repealed, 2010. [Repealed]

260. Repealed, 2010. [Repealed]

270. Repealed, 2010. [Repealed]

280. Repealed, 2010. [Repealed]

290. Repealed, 2010. [Repealed]

295. Repealed, 2010. [Repealed]

300. Repealed, 2010. [Repealed]

310. Repealed, 2010. [Repealed]

320. Repealed, 2010. [Repealed]

325. Repealed, 2010. [Repealed]

330. Repealed, 2010. [Repealed]

340. Repealed, 2010. [Repealed]

350. Repealed, 2010. [Repealed]

360. Repealed, 2010. [Repealed]

370. Repealed, 1994. [Repealed]

380. Renumbered as KRS 134.547. [Renumbered]

382. Repealed, 1998. [Repealed]

385. Repealed, 2010. [Repealed]

390. Repealed, 2010. [Repealed]

400. Renumbered as KRS 134.552. [Renumbered]

410. Repealed, 2010. [Repealed]

415. Repealed, 1962. [Repealed]

420. Lien for taxes.

421. Apportionment of taxes on real property when one owner does not pay taxes due.

430. Repealed, 2010. [Repealed]

440. Repealed, 2010. [Repealed]

450. Repealed, 2010. [Repealed]

452. Third-party purchaser of certificate of delinquency -- Fees -- Reasonable attorneys' litigation fees -- Collection limitations -- Notice to proper owner -- Legislative findings.

460. Repealed, 2010. [Repealed]

470. Repealed, 2010. [Repealed]

480. Repealed, 2010. [Repealed]

485. Repealed, 2010. [Repealed]

490. Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer -- Installment payment plans.

495. Renumbered as KRS 134.548. [Renumbered]

500. Repealed, 2010. [Repealed]

504. Department to collect or contract with county attorney for collection of certificates of delinquency.

505. No compensation to county attorney who fails to perform duties as to tax claims.

510. Renumbered as KRS 134.549. [Renumbered]

520. Renumbered as KRS 134.551. [Renumbered]

530. Repealed, 1966. [Repealed]

540. Repealed, 2010. [Repealed]

545. Use of funds by county attorney.

546. Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.

547. Collection of delinquent taxes and assessment of omitted property.

548. Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.

549. Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.

550. Repealed, 2010. [Repealed]

551. Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property.

552. Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.

560. Repealed, 2010. [Repealed]

570. Repealed, 2010. [Repealed]

580. Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns.

590. Refund of ad valorem taxes or taxes held unconstitutional.

Ad Valorem Taxes on Motor Vehicles and Motorboats

800. County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.

805. Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.

810. Date on which taxes become due or delinquent.

815. Payment by clerk -- Report of clerk.

820. Final settlement.

825. Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.

830. County clerk to collect ad valorem taxes on motorboats.

Penalties

990. Penalties.