Ky. Rev. Stat. » Chapter 134
Kentucky Revised Statutes

Ky. Rev. Stat. § 134.120 (2026)

Repealed, 2010

✓ current as of May 2026
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Catchline at repeal: Person for whom tax is paid is estopped from tax protest -- Reimbursement of transferee if certificate is invalid. History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4168h, 4168j.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: Keith Smith v. Apex Fund Servs. as Custodian for Ceres Tax Receivables, LLC (Ky. 2025).
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Keith Smith v. Apex Fund Servs. as Custodian for Ceres Tax Receivables, LLC (Ky. 2025). “Apex argues that since tax liens are of the same equal class, distribution should occur on a pro rata basis among all the tax lienholders, both the third-party purchasers of certificates of delinquency and Clay County. Clay County has not taken any position between the Smiths…”
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