Ky. Rev. Stat. » Chapter 91
Kentucky Revised Statutes

Ky. Rev. Stat. § 91.484 (2026)

Preparation of list of delinquent taxes by collector -- Contents

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) The collector of taxes shall, as early in the month of July as is practicable, make a list of all the tax bills remaining in whole or in part unpaid on the date due and payable. He shall at once file the list with the director of finance. A false report or a failure to report shall not invalidate subsequent proceedings for collection of the tax.

(2) The list of delinquent properties and lots prepared pursuant to subsection (1) of this section shall contain the following:

(a) A description of the land by district, block, lot and sub-lot and include the street address.

(b) A statement of the amount of each tax bill upon such parcel, including all tax bills thereon which are delinquent, the year of the assessment, the block, lot and sub-lot of each tax bill and the date from which and the rate at which interest and penalties shall be computed, and an appropriate designation of the owner or holder of each tax bill.

(c) The name of the last known person appearing on the records of the collector in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed. Effective: July 15, 1980 History: Created 1980 Ky. Acts ch. 47, sec. 2, effective July 15, 1980.

Notes of Decisions
Cited in 2 cases, 1985–2008 · leading case: City of Louisville v. Miller, 697 S.W.2d 164 (Ky. Ct. App. 1985).
Sort: Relevance Newest Treatment
City of Louisville v. Miller, 697 S.W.2d 164 (Ky. Ct. App. 1985). “[t]he failure of the collector to mail the notice, or the failure of the taxing authority or person of record owning any tax bill or claiming any right, title, or interest in or to, or lien upon, any such parcel of real estate, as set out in the petition, to receive such notice…”
Humbert Mortg., Inc. Money Purchase Pension Plan v. Redell, 263 S.W.3d 594 (Ky. Ct. App. 2008). “810 and KRS 91.484 through KRS 91.527 provide a statutory procedure for cites to use in the collection of delinquent property taxes.”
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.