KRS 91.440: Enforcement of taxes against fiduciaries, agents and trust estates.

(1) Every fiduciary appointed under the laws of this state or by a deed or will recorded

in any county clerk's office in this state who has the management of any lands or

improvements in the city, every agent of a nonresident owner of property located in

the c ity who collects the rent thereof, and every person who collects the rent or

income or enjoys by occupation the profits of lands or improvements owned by his

spouse and located in the city, shall, before July 1 of each year, pay out of the net

income of th e lands and improvements the city tax assessed upon the same in the

preceding year, with accrued interest, before applying the income to the wants of, or

paying it over to, his beneficiary or employer. In default thereof, he shall be liable

for the tax to the amount of the income that he might have so applied, which

liability may be enforced by equitable proceedings in any court of competent

jurisdiction. In such proceedings it shall not be an answer that the city has a security

in its lien upon the lands and improvements and the right to sell same for taxes.

(2) Tax bills assessed against an administrator, executor or trustee shall be a charge

upon and may be enforced against the whole succession of trust estates, in addition

to other remedies provided for in this chapter.