Kentucky Revised Statutes

Ky. Rev. Stat. § 134.430 (2026)

Repealed, 2010

✓ current as of May 2026

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Catchline at repeal: Sale of personal property and delinquent tax claims against real property -- Compensation for services. History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 273, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 209, sec. 10, effective March 30, 1998. -- Amended 1994 Ky. Acts ch. 65, sec. 4, effective July 15, 1994. -- Amended 1952 Ky. Acts ch. 220, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4149b-2, 4149b-3, 4166.

Notes of Decisions

Cited in 6 cases, 1945–2005 · leading case: Flag Drilling Co., Inc. v. Erco, Inc., 156 S.W.3d 762 (Ky. Ct. App. 2005).

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Flag Drilling Co., Inc. v. Erco, Inc., 156 S.W.3d 762 (Ky. Ct. App. 2005). “420(1) reads: The state and each county, city, or other taxing district shall have a lien on the property assessed for taxes due them respectively for ten (10) years following the date when the taxes become delinquent, and also on any real property owned by a delinquent taxpayer…”

Midland-Guardian Co. v. McElroy, 563 S.W.2d 752 (Ky. Ct. App. 1978). · cites it 2× “420 which gives the city or county a first lien “also on any real property owned by a delinquent taxpayer when the sheriff offers the tax claims for sale as provided in KRS 134.430 and KRS 134.440” pertains to this case and would give the city and county a lien on the real…”

Commonwealth ex rel. Geary v. Anderson, 694 S.W.2d 465 (Ky. Ct. App. 1985). “Any property while owned by him 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, and shall also be subject to distraint or levy as provided in subsection (1) of…”

Gillis v. Preston, 746 S.W.2d 77 (Ky. Ct. App. 1987). “Delinquent tax claims are sold by the sheriff as provided by KRS 134.430 and .440. When a sale is made, the delinquent tax bill is known as a “certificate of delinquency.”

United Companies Lending Corp. v. Calvert, 899 S.W.2d 514 (Ky. Ct. App. 1995). · cites it 3× “KRS 134.430 and KRS 134.440. Moreover, despite the requirements of KRS 134.”

Bd. of Educ. of Berea v. Ballard, 185 S.W.2d 538 (Ky. Ct. App. 1945). “Any property while owned by him 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, and shall also be subject to distraint or levy as provided in subsection (1) of…”

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