KRS 134.421: Apportionment of taxes on real property when one owner does not pay

taxes due.

(1) When real property is owned by two (2) or more persons and had been assessed as

one (1) tract, and one (1) owner does not pay his or her share of the taxes due, the

taxes owed by the owner failing to pay may be paid by any other owner. Any owner

who pays the amount due by another owner under this section shall have a lien on

the delinquent taxpayer's portion of the real property for the amount paid and may

file suit to recover the amount paid.

(2) (a) Whenever one (1) tax claim or certificate of delinquency exists on land which

is divided both as to ownership and area into two (2) or more tracts, any

person or persons owning any of the tracts may, upon ten (10) days' noti ce

given to the owners of the other tracts, make application to the county attorney

and to the property valuation administrator of the county for an apportionment

of the assessment.

(b) The property valuation administrator of the county may make an

apportionment of the amount of the encumbrance among the owners of each

tract according to the value of their respective interests as shown by the proof

introduced by them.

(c) Any owner of a tract for which the tax claim or certificate of delinquency was

apportioned may have the encumbrance on his or her property released by

paying to the sheriff his or her pro rata share of the tax claim or to the county

clerk his or her pro rata share of the certificate of delinquency as ascertained

by the decision of apportionment.

(d) The determination of the property valuation administrator of the county shall

be final unless an appeal therefrom to the Circuit Court is prosecuted within

sixty (60) days from the issuance of the decision.