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

Ky. Rev. Stat. § 134.470 (2026)

Repealed, 2010

✓ current as of May 2026
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Catchline at repeal: Liability of taxpayer on uncollectible tax bill or certificate of delinquency -- Action to enforce -- Operation of statute of limitations. History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. -- Amended 1998 Ky. Acts ch. 209, sec. 13, effective March 30, 1998. -- Amended 1990 Ky. Acts ch. 27, sec. 10, effective July 13, 1990. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4149b-5.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1945–2021 · leading case: Commonwealth ex rel. Geary v. Anderson, 694 S.W.2d 465 (Ky. Ct. App. 1985).
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Commonwealth ex rel. Geary v. Anderson, 694 S.W.2d 465 (Ky. Ct. App. 1985). · cites it 11× “420 provides for a five-year lien, KRS 134.470 and KRS 134.-490 extend the time for lien foreclosure to eight years, regardless of whether the property has been transferred or not.”
Pleasant Unions, LLC v. Kentucky Tax Co., LLC (Ky. 2021). · cites it 2× “490(2) delineated the type of actions which could be instituted and relief available after the expiration of the one (1) year period provided in KRS 134.470. 2007 Ky. Acts ch. 14, § 5, effective June 26, 2007.”
Bd. of Educ. of Berea v. Ballard, 185 S.W.2d 538 (Ky. Ct. App. 1945). · cites it 2× “Section 134.470 of KRS prescribes that an uncollected’tax bill “shall continue to be a personal obligation of the delinquent taxpayer.”
Karam v. Commonwealth ex rel. Geary, 676 S.W.2d 807 (Ky. Ct. App. 1984). “500(4) provides as follows: Any action on behalf of the state, county and taxing districts authorized by this section or by KRS 134.470, 134.490 or 134.540 must be filed on relation of the commissioner of revenue, and the petition shall be sent to the department, which may…”
United Companies Lending Corp. v. Calvert, 899 S.W.2d 514 (Ky. Ct. App. 1995). · cites it 2× “Similarly, we are not persuaded by Johnson County’s assertion that the court’s decision was compelled by KRS 134.470, which states that “[a]n uncollectible tax bill or a certificate of delinquency shall embrace the entire tax claim, including the lien provided in subsection (1)…”
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