KRS 135.090: Jury trial if execution of bond or instrument denied -- Evidence admitted.

If any of the defendants in an action brought under KRS 135.080 shall, upon oath, deny

the execution of the bonds or instruments whereby they are sought to be made liable, a

jury, if required, shall be impaneled to try the facts. All other facts may be tri ed by the

court. Nothing but a receipt from the State Treasurer for the payment of the taxes or

money claimed shall be admitted on the trial, except orders of the court and receipts in

pursuance thereof, the records of the Department of Revenue and the Sta te Treasurer, and

the delinquent list. No tender of payment nor any offset shall be pleaded or given in

evidence.