Kentucky Revised Statutes

Ky. Rev. Stat. § 134.122 (2026)

Transfer of certificates of delinquency by sheriff to clerk

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) (a) The sheriff shall, on April 15 or three (3) months and fifteen (15) days from the date the taxes were due under an alternative collection schedule, file all tax claims on real and personal property remaining in his or her possession with the county clerk, except that in a consolidated local government the sheriff shall have fourteen (14) working days from the required filing date to file the delinquent tax claims with the county clerk.

(b) The content of the information provided by the sheriff to the county clerk shall be determined by the department through the promulgation of an administrative regulation.

(c) The county clerk shall acknowledge receipt of the tax claims by providing the sheriff with a receipt in the format required by the department.

(d) If the sheriff fails to file the tax claims as required by this subsection, the sheriff shall be liable on his or her bond for the aggregate amount of the tax claims not filed with the clerk.

(2) (a) Upon filing with the county clerk, a real property tax claim shall become a certificate of delinquency and a personal property tax claim shall become a personal property certificate of delinquency, and the department, rather than the sheriff, shall be responsible for the collection of all amounts due in accordance with KRS 134.504.

(b) Certificates of delinquency and personal property certificates of delinquency filed with the county clerk are owned by the taxing jurisdictions whose taxes are included as part of the certificate of delinquency or personal property certificate of delinquency.

(d) A certificate of delinquency or personal property certificate of delinquency shall include:

1. The face amount of the tax due;

2. The ten percent (10%) penalty as provided in KRS 134.015; and

3. The sheriff's commission and the ten percent (10%) sheriff's add-on as provided in KRS 134.119.

(e) The certificate of delinquency or personal property certificate of delinquency shall be prima facie evidence that:

1. The property represented by the certificate of delinquency or personal property certificate of delinquency was subject to the taxes levied thereon, and that the property was assessed as required by law;

2. The tax claim was valid and correct in all respects; and

3. The taxes were not paid any time before the establishment of the certificate of delinquency or personal property certificate of delinquency.

(3) If, in the process of collecting property taxes, the county clerk becomes aware of a new address for a taxpayer, the county clerk shall provide, using a form provided by the department, the information relating to the new address to the property valuation administrator, who shall update his or her records to reflect the new address. Effective: April 23, 2012 History: Amended 2012 Ky. Acts ch. 161, sec. 2, effective April 23, 2012. -- Amended 2010 Ky. Acts ch. 75, sec. 4, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 6, effective January 1, 2010.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2012–2021 · leading case: Farmers Nat'l Bank v. Commonwealth, 486 S.W.3d 872 (Ky. Ct. App. 2015).

Sort: Relevance Newest Treatment

Farmers Nat'l Bank v. Commonwealth, 486 S.W.3d 872 (Ky. Ct. App. 2015). · cites it 2× “KRS 134.122(2)(a). Tax certificates serve as liens against the parcels of property at issue.”

Hazel Enter., LLC v. Cmty. Fin. Servs. Bank, 382 S.W.3d 65 (Ky. Ct. App. 2012). “015; and (b) Has been filed with the county clerk pursuant to KRS 134.122[.]” .Calloway County was never joined as a party to this action as there were no delinquent taxes on the subject property at the onset of this action.”

Brown v. Tax Ease Lien Investments, LLC, 77 F. Supp. 3d 598 (W.D. Ky. 2015). “See KRS 134.122(2), 134.125(1), 134.420. Of course, the automatic issuance of a certificate of delinquency does not guarantee automatic payment of delinquent taxes.”

Hazel Enter., LLC v. Mitchuson, 524 S.W.3d 495 (Ky. Ct. App. 2017). “Interest shall initially be calculated based on the base amount established by KRS 134.122(2)(d). Interest shall be calculated in subsequent months on the outstanding balance of the base amount until paid.”

Wood v. Tax Ease Lien Inv. 1, LLC, 425 S.W.3d 897 (Ky. Ct. App. 2014). “See KRS 134.122 and KRS 134.126. After transfer to the county clerk, private persons or businesses may purchase an unpaid Certificate of Delinquency pursuant to a process described in various provisions of Chapter *902 134.”

Ky. Tax Bill Servicing, Inc. v. City of Covington (E.D. Ky. 2021). · cites it 4× “KRS § 134.122(1)(a). Following the transfer, the tax bill becomes a “certificate of delinquency” and the county clerk is then accountable for collection of the tax bill.”

— Ky. Rev. Stat. § 134.122(1)(a) — 1 case

Ky. Tax Bill Servicing, Inc. v. City of Covington (E.D. Ky. 2021). “KRS § 134.122(1)(a). Following the transfer, the tax bill becomes a “certificate of delinquency” and the county clerk is then accountable for collection of the tax bill.”

— Ky. Rev. Stat. § 134.122(2) — 1 case

— Ky. Rev. Stat. § 134.122(2)(a) — 2 cases

Farmers Nat'l Bank v. Commonwealth, 486 S.W.3d 872 (Ky. Ct. App. 2015). “KRS 134.122(2)(a). Tax certificates serve as liens against the parcels of property at issue.”

— Ky. Rev. Stat. § 134.122(2)(d) — 1 case

— Ky. Rev. Stat. § 134.122(l)(a) — 1 case

Farmers Nat'l Bank v. Commonwealth, 486 S.W.3d 872 (Ky. Ct. App. 2015). “KRS 134.122(2)(a). Tax certificates serve as liens against the parcels of property at issue.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.