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135.010 Attachment by sheriff to collect taxes or public dues -- Notice -- Parties.

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135.010 Attachment by sheriff to collect taxes or public dues -- Notice -- Parties. (1) If the sheriff or other person having any taxes or public dues in his hands for collection believes another person to be indebted in money, property or other thing <br>of value to the person owing the taxes or public dues, and believes he cannot <br>otherwise collect the taxes or public dues, he shall sign and deliver or cause to be <br>delivered to the person owing the taxes or public dues and to the person owing him, <br>anywhere he may be found, written notice in substance as follows: <br> &quot;Mr.A B: The taxes due by C D amount to the sum of &#36;..... To that extent you <br>are notified not to pay or deliver to him any money, property or other thing of <br>value that you now owe or may hereafter be indebted to him, and to appear <br>before the Circuit Court of .... County, on the .... day of ...., 19...., to show <br>cause why you should not be adjudged to pay said taxes. This .... day of ...., <br>nineteen ..........&quot; (2) All persons indebted to the person owing the taxes may be included in the same notice, though residing out of the county of the sheriff or collector. If necessary to <br>the interest of the state, the court may cause other persons to be made parties to the <br>proceedings. Effective: January 2, 1978 <br>History: Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 14, sec. 152, effective January 2, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from <br>Ky. Stat. secs. 4184, 4185, 4187, 4188.