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

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Download pdfLoading PDF...var pdf_url = 'http://law.justia.com/codes/kentucky/2009/134-00/pdf/546.pdf';$(document).ready(function() {var embedwindow = $("#embed_document");if ($.browser.msie){embedwindow.html('');} else {embedwindow.html('');}}); Page 1 of 2 134.546 Causeofactiononcertificatesofdelinquency--Saleanddeedon foreclosure -- No redemption -- Additional rights if owner is a taxing unit. (1)Anyactiontocollectanyamountdueonacertificateofdelinquencyorpersonal property certificate of delinquency may be brought at any time after the passage of one (1) year from the date the taxes became delinquent, and shall be brought within eleven (11) years of the date when the taxes became delinquent. (2)A third-party purchaser may: (a)Institute an action against the delinquent taxpayer to collect the amount of the certificateofdelinquencyandanyothercertificatesofdelinquency subsequentlyissuedtothesamethird-partypurchaseragainstthesame delinquent, and shall have all the remedies available for the enforcement of a debt; (b)Institute an action toenforce the lien provided inKRS 134.420, represented bythecertificateofdelinquencyandthosecertificatessubsequentlyheldby the same third-party purchaser against the same delinquent or property; or (c)Instituteone(1)actionincludingbothtypesofactionsmentionedin paragraphs (a) and (b) of this subsection, and the joinder of actions shall not be defeated if the delinquent taxpayer has disposed of any property covered by thelien,butthepurchaserofthepropertyshallbemadeadefendantifthe judgment is to affect his or her interest in the property, and as between them the delinquent taxpayer shall be responsible. (3)If the state, county, or a taxing district is the owner of a certificate of delinquency or personalpropertycertificateofdelinquency,itshallhave,inadditiontothe remedies provided in subsection (1) of this section, the right to distrain and sell any propertyownedbythedelinquenttaxpayer,includingthatonwhichthelien providedinKRS134.420hasattached.Anypropertysoldunderdistraint proceedings shall be sold in the same manner as provided in KRS 131.500, except that the exercise of the power shall be vested in the county attorney. (4)Any property while owned by a delinquent taxpayer shall be subject to foreclosure or execution in satisfaction of a judgment pursuant to an action in rem or an action in personam, or both, to enforce the obligation. (5)Ifpropertyissoldpursuanttoajudgmentofforeclosure,itshallbeappraised pursuant to the provisions of KRS 426.520, and there shall be a right of redemption asprovidedinKRS426.530.Ifthereisnopurchaserataforeclosuresale,the master commissioner shall make a deed to the person or persons shown by record to betheownerofthecertificateorcertificatesofdelinquency,andthatpersonor personsshallhaveaproratainterestinaccordancewiththeamountoftheir respective certificates. (6)The department may provide to a third-party purchaser factual information related to the owner or lessee of the coal, oil, gas reserves, or any other mineral resources assessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action involvingacertificateofdelinquencyforunminedcoal,oil,gas,oranyother mineralresources.ThedepartmentmaypromulgateanadministrativeregulationPage 2 of 2 establishingafeeschedulefortheprovisionoftheinformationdescribedinthis subsection.Anyfeeimposedshallnotexceedthegreateroftheactualcostof providing the information or ten dollars ($10). Effective:April 7, 2010 History:Amended2010Ky.Actsch. 75,sec. 10,effectiveApril7,2010.--Created 2009 Ky. Acts ch. 10, sec. 16, effective January 1, 2010.
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    Page 1 of 2 134.546 Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit. (1) Any action to collect any amount due on a certificate of delinquency or personal property certificate of delinquency may be brought at any time after the passage of
    one (1) year from the date the taxes became delinquent, and shall be brought within
    eleven (11) years of the date when the taxes became delinquent. (2) A third-party purchaser may: (a) Institute an action against the delinquent taxpayer to collect the amount of the certificate of delinquency and any other certificates of delinquency
    subsequently issued to the same third-party purchaser against the same
    delinquent, and shall have all the remedies available for the enforcement of a
    debt; (b) Institute an action to enforce the lien provided in KRS 134.420, represented by the certificate of delinquency and those certificates subsequently held by
    the same third-party purchaser against the same delinquent or property; or (c) Institute one (1) action including both types of actions mentioned in paragraphs (a) and (b) of this subsection, and the joinder of actions shall not
    be defeated if the delinquent taxpayer has disposed of any property covered by
    the lien, but the purchaser of the property shall be made a defendant if the
    judgment is to affect his or her interest in the property, and as between them
    the delinquent taxpayer shall be responsible. (3) If the state, county, or a taxing district is the owner of a certificate of delinquency or personal property certificate of delinquency, it shall have, in addition to the
    remedies provided in subsection (1) of this section, the right to distrain and sell any
    property owned by the delinquent taxpayer, including that on which the lien
    provided in KRS 134.420 has attached. Any property sold under distraint
    proceedings shall be sold in the same manner as provided in KRS 131.500, except
    that the exercise of the power shall be vested in the county attorney. (4) Any property while owned by a delinquent taxpayer shall be subject to foreclosure or execution in satisfaction of a judgment pursuant to an action in rem or an action
    in personam, or both, to enforce the obligation. (5) If property is sold pursuant to a judgment of foreclosure, it shall be appraised pursuant to the provisions of KRS 426.520, and there shall be a right of redemption
    as provided in KRS 426.530. If there is no purchaser at a foreclosure sale, the
    master commissioner shall make a deed to the person or persons shown by record to
    be the owner of the certificate or certificates of delinquency, and that person or
    persons shall have a pro rata interest in accordance with the amount of their
    respective certificates. (6) The department may provide to a third-party purchaser factual information related to the owner or lessee of the coal, oil, gas reserves, or any other mineral resources
    assessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action
    involving a certificate of delinquency for unmined coal, oil, gas, or any other
    mineral resources. The department may promulgate an administrative regulation Page 2 of 2 establishing a fee schedule for the provision of the information described in this
    subsection. Any fee imposed shall not exceed the greater of the actual cost of
    providing the information or ten dollars ($10). Effective: April 7, 2010
    History: Amended 2010 Ky. Acts ch. 75, sec. 10, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 16, effective January 1, 2010.

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