CHAPTER 134 PAYMENT, COLLECTION, AND REFUND OF TAXES
- 134.010 Definitions for chapter.
- 134.015 Due dates -- Person responsible for payment -- Regular and alternative collection schedules -- Discounts.
- 134.020 Repealed, 2010.
- 134.030 Repealed, 2010.
- 134.035 Repealed, 1950.
- 134.036 Repealed, 1950.
- 134.037 Repealed, 1950.
- 134.040 Repealed, 2010.
- 134.050 Repealed, 2010.
- 134.060 Repealed, 2010.
- 134.070 Repealed, 2010.
- 134.080 Repealed, 2010.
- 134.090 Repealed, 2010.
- 134.100 Repealed, 2010.
- 134.110 Repealed, 2010.
- 134.119 Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff.
- 134.120 Repealed, 2010.
- 134.121 Transferees -- Rights and obligations.
- 134.122 Transfer of certificates of delinquency by sheriff to clerk.
- 134.125 Interest on certificates of delinquency.
- 134.126 Duties of the clerk regarding certificates of delinquency -- Fees.
- 134.127 Payment of amount due on certificate of delinquency to the clerk.
- 134.128 Process for sale of certificate of delinquency by clerks to persons not listed in KRS 134.127(1)(a).
- 134.129 Registration for sale of certificates of delinquency with Department of Revenue.
- 134.130 Repealed, 2010.
- 134.140 Investment of tax revenues until time of distribution -- Disposition of investment earnings.
- 134.145 Repealed, 1980.
- 134.146 Repealed, 1980.
- 134.147 Repealed, 1980.
- 134.148 Repealed, 2010.
- 134.150 Repealed, 2010.
- 134.160 Office rooms, hours, and books of sheriff.
- 134.170 Repealed, 2010.
- 134.180 Repealed, 2010.
- 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.
- 134.191 Monthly reporting and payment of taxes collected by sheriff.
- 134.192 Annual settlement of tax collections by sheriff.
- 134.200 Repealed, 2010.
- 134.210 Repealed, 1950.
- 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 a
- 134.220 Repealed, 2010.
- 134.230 Bond to be executed by sheriff -- Liability of sheriff and sureties.
- 134.240 Repealed, 2010.
- 134.250 Repealed, 2010.
- 134.260 Repealed, 2010.
- 134.270 Repealed, 2010.
- 134.280 Repealed, 2010.
- 134.290 Repealed, 2010.
- 134.295 Repealed, 2010.
- 134.300 Repealed, 2010.
- 134.310 Repealed, 2010.
- 134.320 Repealed, 2010.
- 134.325 Repealed, 2010.
- 134.330 Repealed, 2010.
- 134.340 Repealed, 2010.
- 134.350 Repealed, 2010.
- 134.360 Repealed, 2010.
- 134.370 Repealed, 1994.
- 134.380 Renumbered as KRS 134.547.
- 134.382 Repealed, 1998.
- 134.385 Repealed, 2010.
- 134.390 Repealed, 2010.
- 134.400 Renumbered as KRS 134.552.
- 134.410 Repealed, 2010.
- 134.415 Repealed, 1962.
- 134.420 Lien for taxes.
- 134.421 Apportionment of taxes on real property when one owner does not pay taxes due.
- 134.430 Repealed, 2010.
- 134.440 Repealed, 2010.
- 134.450 Repealed, 2010.
- 134.452 Third-party purchaser of certificate of delinquency -- Fees -- Collection limitations -- Notice to proper owner.
- 134.460 Repealed, 2010.
- 134.470 Repealed, 2010.
- 134.480 Repealed, 2010.
- 134.485 Repealed, 2010.
- 134.490 Actions by owner of certificate of delinquency to collect or foreclose certificate -- Notice by third-party purchaser to taxpayer.
- 134.495 Renumbered as KRS 134.548.
- 134.500 Repealed, 2010.
- 134.504 Department to collect or contract with county attorney for collection of certificates of delinquency.
- 134.505 No compensation to county attorney who fails to perform duties as to tax claims.
- 134.510 Renumbered as KRS 134.549.
- 134.520 Renumbered as KRS 134.551.
- 134.530 Repealed, 1966.
- 134.540 Repealed, 2010.
- 134.545 Use of funds by county attorney.
- 134.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit.
- 134.547 Collection of delinquent taxes and assessment of omitted property.
- 134.548 Assessment of omitted property in action to enforce certificate of delinquency or to invalidate land tax sale.
- 134.549 Sale and conveyance of land obtained by taxing unit through action on certificate of delinquency -- Redemption by taxpayer.
- 134.550 Repealed, 2010.
- 134.551 Refund to purchaser of certificate of delinquency that is unenforceable or declared void -- Reassessment of property.
- 134.552 Disposition of penalties collected on delinquent taxes and omitted assessments -- Use for administration.
- 134.560 Repealed, 2010.
- 134.570 Repealed, 2010.
- 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.
- 134.590 Refund of ad valorem taxes or taxes held unconstitutional.
- 134.800 County clerk to collect ad valorem taxes on motor vehicles registered by him -- Acceptable means of payment.
- 134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due on motor vehicles.
- 134.810 Date on which taxes become due or delinquent.
- 134.815 Payment by clerk -- Report of clerk.
- 134.820 Final settlement.
- 134.825 Data processing costs for AVIS for ad valorem collections to be paid by Department of Revenue.
- 134.830 County clerk to collect ad valorem taxes on motorboats.
- 134.990 Penalties.