Catchline at repeal: Interest on certificates of delinquency -- Collection of amount due
on certificate of delinquency and delinquent personal property tax bills -- Technical
resources from department -- Installment payments.
History: Repealed 2009 Ky. Acts ch. 10, sec. 71, effective January 1, 2010. --
Amended 2007 Ky. Acts ch. 14, sec. 6, effective June 26, 2007. -- Amended 2005
Ky. Acts ch. 51, sec. 1, effective June 20, 2005; and ch. 85, sec. 276, effective June
20, 2005. -- Amended 2004 Ky. Acts ch. 104, secs. 4 and 6, effective July 13, 2004. -
- Amended 2002 Ky. Acts ch. 248, sec. 2, effective April 8, 2002. -- Amended 2000
Ky. Acts ch. 155, sec. 1, effective July 14, 2000; ch. 281, sec. 1, effective July 14,
2000; and ch. 357, sec. 5, effective July 14, 2000. -- Amended 1998 Ky. Acts ch.
209, sec. 16, effective March 30, 1998. -- Amended 1994 Ky. Acts ch. 73, sec. 1,
effective July 15, 1994. – Amended 1992 Ky. Acts ch. 81, sec. 1, effective July 14,
1992. -- Amended 1990 Ky. Acts ch. 27, sec. 12, effective July 13, 1990; and ch.
183, sec. 6, effective July 13, 1990. -- Amended 1986 Ky. Acts ch. 329, sec. 1,
effective July 15, 1986. -- Amended 1978 Ky. Acts ch. 400, sec. 4, effective June 17,
1978. -- Amended 1976 (1st Extra. Sess.) Ky. Acts ch. 17, sec. 39, effective January
1, 1978. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from
Ky. Stat. sec. 4149b-8.
Notes of Decisions
Cited in
5
cases (
1 in the last 5 years), 1944–2021 · leading case:
Gillis v. Preston, 746 S.W.2d 77 (Ky. Ct. App. 1987).
Gillis v. Preston, 746 S.W.2d 77 (Ky. Ct. App. 1987).
· cites it 3× “On February 12,1987, appellee, James Scott Preston, Johnson County Attorney, filed an action in the Johnson Circuit Court seeking a declaration of the right to fees from collection of delinquent taxes under KRS 134.500. He named as defendants: Appellants Larry Ward, Johnson…”
Pleasant Unions, LLC v. Kentucky Tax Co., LLC (Ky. 2021).
· cites it 5× “In 1992, the General Assembly removed KRS 134.500’s certified mail, return receipt mailing requirement, and amended it to read “the county attorney shall cause a notice of the purchase to be mailed by regular mail to the property owner.”
Karam v. Commonwealth ex rel. Geary, 676 S.W.2d 807 (Ky. Ct. App. 1984).
· cites it 2× “Appellants argue that the commissioner is not allowed to effectively review a complaint under KRS 134.500 when an action has proceeded to this stage.”
Commonwealth ex rel. Geary v. Kentucky Cent. Life Ins. Co., 746 S.W.2d 565 (Ky. Ct. App. 1987).
· cites it 5× “KRS 134.500. (Emphasis added.) A failure to submit such a petition to the Revenue Cabinet for approval prior to the filing of the complaint resulted in a dismissal without prejudice of a complaint in just such a case as those presented in this appeal.”
Martin, Co. Atty. v. Taylor, Clerk, 178 S.W.2d 952 (Ky. Ct. App. 1944).
“uding ex-county attorneys throughout the period for which recovery was sought, and in his petition he pleaded in detail and with elaboration, not only the facts which we have endeavored to substantially set out, but also the various sections of the statute in existence at the…”
— Ky. Rev. Stat. § 134.500(1) — 1 case
Pleasant Unions, LLC v. Kentucky Tax Co., LLC (Ky. 2021).
“In 1992, the General Assembly removed KRS 134.500’s certified mail, return receipt mailing requirement, and amended it to read “the county attorney shall cause a notice of the purchase to be mailed by regular mail to the property owner.”
— Ky. Rev. Stat. § 134.500(1)(b) — 1 case
Pleasant Unions, LLC v. Kentucky Tax Co., LLC (Ky. 2021).
“In 1992, the General Assembly removed KRS 134.500’s certified mail, return receipt mailing requirement, and amended it to read “the county attorney shall cause a notice of the purchase to be mailed by regular mail to the property owner.”
— Ky. Rev. Stat. § 134.500(3) — 1 case
Pleasant Unions, LLC v. Kentucky Tax Co., LLC (Ky. 2021).
“In 1992, the General Assembly removed KRS 134.500’s certified mail, return receipt mailing requirement, and amended it to read “the county attorney shall cause a notice of the purchase to be mailed by regular mail to the property owner.”
— Ky. Rev. Stat. § 134.500(4) — 2 cases
Karam v. Commonwealth ex rel. Geary, 676 S.W.2d 807 (Ky. Ct. App. 1984).
“Appellants argue that the commissioner is not allowed to effectively review a complaint under KRS 134.500 when an action has proceeded to this stage.”
Commonwealth ex rel. Geary v. Kentucky Cent. Life Ins. Co., 746 S.W.2d 565 (Ky. Ct. App. 1987).
“KRS 134.500. (Emphasis added.) A failure to submit such a petition to the Revenue Cabinet for approval prior to the filing of the complaint resulted in a dismissal without prejudice of a complaint in just such a case as those presented in this appeal.”
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.