KRS 134.546: Cause of action on certificates of delinquency -- Sale and deed on

foreclosure -- No redemption -- Additional rights if owner is a taxing unit.

(1) Any action to collect any amount due on a certificate of delinquency or personal

property certificate of delinquency may be brought at any time after the passage of

one (1) year from the date the taxes became delinquent, and shall be brought within

eleven (11) years of the date when the taxes became delinquent.

(2) A third-party purchaser may:

(a) Institute an action against the delinquent taxpayer to collect the amount of the

certificate of delinquency and any other certificates of delinquency

subsequently issued to the same third -party purchaser against the same

delinquent, and shall have all the remedies available for the enforcement of a

debt;

(b) Institute an action to enforce the lien provided in KRS 134.420, represented

by the certificate of delinquency and those certificates subsequently held by

the same third-party purchaser against the same delinquent or property; or

(c) Institute one (1) action including both types of actions mentioned in

paragraphs (a) and (b) of this subsection, and the joinder of actions shall not

be defeated if the delinquent taxpayer has disposed of any property covered by

the lien, but the purchaser of the property shall be made a defendant if the

judgment is to affect his or her interest in the property, and as between them

the delinquent taxpayer shall be responsible.

(3) If the state, county, or a taxing district is the owner of a certificate of delinquency or

personal property certificate of delinquency, it shall have, in addition to the

remedies provided in subsection (1) of this section, the right to distrain and sell any

property owned by the delinquent taxpayer, includin g that on which the lien

provided in KRS 134.420 has attached. Any property sold under distraint

proceedings shall be sold in the same manner as provided in KRS 131.500, except

that the exercise of the power shall be vested in the county attorney.

(4) Any property while owned by a delinquent taxpayer 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.

(5) If property is sold pursuant to a judgme nt of foreclosure, it shall be appraised

pursuant to the provisions of KRS 426.520, and there shall be a right of redemption

as provided in KRS 426.530. If there is no purchaser at a foreclosure sale, the

master commissioner shall make a deed to the person or persons shown by record to

be the owner of the certificate or certificates of delinquency, and that person or

persons shall have a pro rata interest in accordance with the amount of their

respective certificates.

(6) The department may provide to a thi rd-party purchaser factual information related

to the owner or lessee of the coal, oil, gas reserves, or any other mineral resources

assessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action

involving a certificate of delinquency f or unmined coal, oil, gas, or any other

mineral resources. The department may promulgate an administrative regulation

establishing a fee schedule for the provision of the information described in this

subsection. Any fee imposed shall not exceed the greate r of the actual cost of

providing the information or ten dollars ($10).