KRS 91.4882: Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing

authority.

(1) Any action brought pursuant to KRS 91.488 to 91.4885 shall constitute an action in

rem and the pleadings shall consist of a petition and an answer or answers.

(2) (a) An answer to the petition may be filed by any person or taxing authority

owning or claiming any right, title, or interest in or to any tax bill constituting

a tax lien on the real estate described in the petition or by any person owning

or claiming any right, title, or interest in or to, or lien upon, the real estate.

(b) Any answer filed under this subsection:

1. Shall include the nature and amount of the interest and any defense or

objection to the enforcement of the tax liens listed in the petitions; and

2. May include the allegations usually incorporated by the appropriate

pleadings.

(3) An answer shall contain the caption and number of the case, and the count number

or numbers, as set out in the petition, of the parcels of real estate concer ned. The

answer shall be filed with the Circuit Court clerk and a copy of the answer shall be

served on the collector not later than fifty (50) days after the date of the first

publication of the notice of enforcement.

(4) Failure to file an answer within the required fifty (50) day period may result in

entry of a default judgment on all parcels of real estate for which no answer was

filed.

(5) Any taxing authority owning or claiming any interest, right, or title in or to any tax

bill constituting a tax lien on the real property described in the petition filed

pursuant to KRS 91.4881 may file a cross -claim or join the action as a co -plaintiff

pursuant to KRS 91.481 to 91.527, notwithstanding the provisions of KRS Chapter

134.