Ky. Rev. Stat. » Chapter 134

Ky. Rev. Stat. § 134.420

Lien for taxes

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(1) The state and each county, city, or other taxing district shall have a lien on the property assessed for taxes due them respectively for eleven (11) years following the date when the taxes become delinquent. (2) This lien shall not be defeated by gift, devise, sale, alienation, or any means except by sale to a bona fide purchaser, but no purchase of property made before final settlement for taxes for a particular assessment date has been made by the sheriff shall preclude the lien covering the taxes. (3) The lien shall include all interest, penalties, fees, commissions, charges, costs, attorney fees, and other expenses as provided by this chapter that have been incurred by reason of delinquency in payment of the tax claim certificate of delinquency, personal property certificate of delinquency, or in the process of collecting any of them, and shall have priority over any other obligation or liability for which the property is liable. (4) The lien of any city, county, or other taxing district shall be of equal rank with that of the state. (5) When any proceeding is instituted to enforce the lien provided in this subsection, it shall continue in force until the matter is judicially terminated. (6) Every city with a population of less than twenty thousand (20,000) based upon the most recent federal decennial census shall file notice of the delinquent tax liens with the county clerk of any county or counties in which the taxpayer's business or residence is located, or in any county in which the taxpayer has an interest in property. The notice shall be recorded in the same manner as notices of lis pendens are filed, and the file shall be designated miscellaneous state and city delinquent and unpaid tax liens. Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 217, effective January 1, 2015. -- Amended 2009 Ky. Acts ch. 10, sec. 18, effective January 1, 2010. -- Amended 2007 Ky. Acts ch. 14, sec. 2, effective June 26, 2007. -- Amended 2005 Ky. Acts ch. 85, sec. 272, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 104, sec. 3, effective July 13, 2004. -- Amended 1998 Ky. Acts ch. 209, sec. 9, effective March 30, 1998. -- Amended 1996 Ky. Acts ch. 344, sec. 9, effective July 15, 1996. -- Amended 1990 Ky. Acts ch. 164, sec. 2, effective July 13, 1990; and repealed and reenacted ch. 476, Pt. V, sec. 349, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 238, sec. 6, effective July 15, 1982. -- Amended 1978 Ky. Acts ch. 84, sec. 3, effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 319, sec. 1. -- Amended 1962 Ky. Acts ch. 210, sec. 22. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4021, 4257a-7. Legislative Research Commission Note (7/13/90). The Act amending this section prevails over the repeal and reenactment in House Bill 940, Acts ch. 476, pursuant to Section 653(1) of Acts ch. 476.

Notes of Decisions
Cited in 30 cases (5 in the last 5 years), 1942–2025 · leading case: Wells Fargo Bank, Minnesota, N.A. v. Commonwealth
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Wells Fargo Bank, Minnesota, N.A. v. Commonwealth (2011) ky · cites it 17× “Notably, the Commonwealth argued that KRS 134.420 granted liens created pursuant to that section a “super priority” and that the doctrine of equitable subrogation was no longer viable under Kentucky law.”
Flag Drilling Co., Inc. v. Erco, Inc. (2005) kyctapp · cites it 14× “490(2)(b), which states that a private owner of a certificate of delinquency may “[[Institute an action to enforce the hen provided in subsection (1) of KRS 134.420.... ” The applicable portion of KRS 134.”
In re Joseph (2018) kyeb · cites it 4× “420, neglects or refuses to pay the tax after demand, the tax due together with all penalties, interest, and other costs applicable provided by law shall be a lien in favor of the Commonwealth of Kentucky."); KY. REV. STAT.”
Tax Ease Lien Investments 1, LLC v. Commonwealth Bank & Trust (2012) ky · cites it 3× “” KRS 134.420. They also receive the right to charge .”
Klas Properties, LLC v. Tax Ease Lien Investments 1, LLC (2013) kyctapp · cites it 7× “Further, under the plain language of KRS 134.420 and KRS 134.452, the liens include the costs associated with the litigation and collection of such.”
Whayne Supply Co. v. Commonwealth Revenue Cabinet (1996) ky · cites it 10× “(hereinafter “Whayne”) appeals from a decision entered by the Court of Appeals declaring that a prior filed state tax hen under KRS 134.420(2) has priority in proceeds of collateral over a purchase money security interest in the same collateral (hereinafter “PMSI”) filed under…”
Midland-Guardian Co. v. McElroy (1978) kyctapp · cites it 5× “Thus we must examine the applicable statutes, KRS 134.420 and KRS 92.650. Actually, there is only one statute which applies, as KRS 92.”
U.S. Bank National Ass'n v. Tax Ease Lien Investments 1, LLC (2011) kyctapp · cites it 5× “(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!.”
Commonwealth ex rel. Geary v. Anderson (1985) kyctapp · cites it 9× “The appellants argue that, although KRS 134.420 provides for a five-year lien, KRS 134.”
Liberty National Bank & Trust Co. v. Vanderkraats (1995) kyctapp · cites it 9× “SCHRODER, Judge: This case arises out of a mortgage foreclosure which interpreted KRS 134.420 as affording the Commonwealth priority for tax liens ahead of the mortgagee where part of the tax liability was assessed after the recording of the mortgage.”
Securities & Exchange Commission v. Credit Bancorp, Ltd. (2001) nysd · cites it 2× “§ 54 :10A-16 (West 1986); Ky.Rev. Stat. Ann. § 134.420(2) (Banks-Baldwin 1998).”
Farmers National Bank v. Commonwealth (2015) kyctapp · cites it 2× “KRS 134.420(3). Tax certificates may be sold to a third-party.”
Show all 30 citing cases →
— Ky. Rev. Stat. § 134.420(1) — 7 cases
Flag Drilling Co., Inc. v. Erco, Inc. (2005) kyctapp “490(2)(b), which states that a private owner of a certificate of delinquency may “[[Institute an action to enforce the hen provided in subsection (1) of KRS 134.420.... ” The applicable portion of KRS 134.”
In re Joseph (2018) kyeb “420, neglects or refuses to pay the tax after demand, the tax due together with all penalties, interest, and other costs applicable provided by law shall be a lien in favor of the Commonwealth of Kentucky."); KY. REV. STAT.”
Wells Fargo Bank, Minnesota, N.A. v. Commonwealth (2011) ky “Notably, the Commonwealth argued that KRS 134.420 granted liens created pursuant to that section a “super priority” and that the doctrine of equitable subrogation was no longer viable under Kentucky law.”
Midland-Guardian Co. v. McElroy (1978) kyctapp “Thus we must examine the applicable statutes, KRS 134.420 and KRS 92.650. Actually, there is only one statute which applies, as KRS 92.”
U.S. Bank National Ass'n v. Tax Ease Lien Investments 1, LLC (2011) kyctapp “(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!.”
— Ky. Rev. Stat. § 134.420(2) — 9 cases
Wells Fargo Bank, Minnesota, N.A. v. Commonwealth (2011) ky “Notably, the Commonwealth argued that KRS 134.420 granted liens created pursuant to that section a “super priority” and that the doctrine of equitable subrogation was no longer viable under Kentucky law.”
Whayne Supply Co. v. Commonwealth Revenue Cabinet (1996) ky “(hereinafter “Whayne”) appeals from a decision entered by the Court of Appeals declaring that a prior filed state tax hen under KRS 134.420(2) has priority in proceeds of collateral over a purchase money security interest in the same collateral (hereinafter “PMSI”) filed under…”
Securities & Exchange Commission v. Credit Bancorp, Ltd. (2001) nysd “§ 54 :10A-16 (West 1986); Ky.Rev. Stat. Ann. § 134.420(2) (Banks-Baldwin 1998).”
Midland-Guardian Co. v. McElroy (1978) kyctapp “Thus we must examine the applicable statutes, KRS 134.420 and KRS 92.650. Actually, there is only one statute which applies, as KRS 92.”
City of Louisville v. Miller (1985) kyctapp
— Ky. Rev. Stat. § 134.420(3) — 10 cases
Tax Ease Lien Investments 1, LLC v. Commonwealth Bank & Trust (2012) ky “” KRS 134.420. They also receive the right to charge .”
Farmers National Bank v. Commonwealth (2015) kyctapp “KRS 134.420(3). Tax certificates may be sold to a third-party.”
U.S. Bank National Ass'n v. Tax Ease Lien Investments 1, LLC (2011) kyctapp “(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!.”
U.S. National Bank Ass'n v. American General Home Equity, Inc. (2012) kyctapp
Delphi Automotive Systems, LLC v. Capital Community Economic/Industrial Development Corp. (2014) ky
— Ky. Rev. Stat. § 134.420(4) — 2 cases
Liberty National Bank & Trust Co. v. Vanderkraats (1995) kyctapp “SCHRODER, Judge: This case arises out of a mortgage foreclosure which interpreted KRS 134.420 as affording the Commonwealth priority for tax liens ahead of the mortgagee where part of the tax liability was assessed after the recording of the mortgage.”
Keith Smith v. Apex Fund Services as Custodian for Ceres Tax Receivables, LLC (2025) ky
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