KRS 134.805: County clerk commission for collecting taxes -- Notices of ad valorem taxes

due on motor vehicles.

(1) The county clerk shall be allowed by the Department of Revenue, for collecting

state ad valorem taxes on motor vehicles, a commission of fo ur percent (4%) on

state taxes collected.

(2) The county clerk shall be allowed by the county treasurer, for collecting county and

special district ad valorem taxes on motor vehicles, a commission of four percent

(4%) on county and special taxes collected.

(3) The county clerk shall be allowed a commission of four percent (4%) of the school

district taxes collected.

(4) The county clerk shall be allowed a commission of four percent (4%) of the city or

urban-county government taxes collected.

(5) (a) For the convenience and benefit of the Commonwealth's citizens and to

maximize ad valorem tax collections, county clerks shall be responsible for

causing the preparation and distribution of a notice of ad valorem taxes due to

the January 1 owner, as defined in KR S 186.010(7)(a) and (c), of each motor

vehicle no later than forty -five (45) days prior to the ad valorem tax and

registration renewal due date in each calendar year.

(b) When a vehicle is transferred in any year before the ad valorem taxes on that

vehicle have been paid, a notice of taxes due shall be sent within ten (10)

working days after the date of transfer or notice of transfer to the owner as of

January 1 of that year.

(c) When ad valorem taxes on a vehicle become delinquent for sixty (60) days, as

defined by KRS 134.810, a second notice shall be sent within ten (10)

working days to the January 1 owner of record. The notice shall inform the

delinquent owner of the lien provisions provided by KRS 134.810 on all

vehicles owned or acquired by the owner o f the vehicle at the time the tax

liability arose.

(d) The notices required under this subsection shall be calculated, prepared, and

distributed on behalf of county clerks by AVIS. The notices required under

this subsection shall be sent by:

1. Email, if the owner has provided an email address to the Transportation

Cabinet in AVIS;

2. Text message, if the owner has provided a mobile phone number to the

Transportation Cabinet in AVIS; or

3. First-class mail.

(e) Nonreceipt of the notices required under this subsection shall not constitute

any defense against applicable penalty, interest, lien fees, or costs recovery.