KRS 91.4883: Publication of notice.

(1) Within thirty (30) days after filing an enforcement action for the collection of

unpaid taxes with the Circuit Court clerk under KRS 91.481 to 91.527, the collector

shall cause a notice of enforcement to be published two (2) times, once each week,

during s uccessive weeks, and on the same day of each week, otherwise in the

manner established in KRS Chapter 424.

(2) The notice shall be in substantially the following form:

NOTICE OF ENFORCEMENT OF LIEN FOR DELINQUENT LAND TAXES

BY ACTION IN REM

Public Notice is hereby given that on the ______ day of _________, 20_____, the

City of ____________ of ___________ County, Kentucky, filed a petition, being

Action Number _________, in the Circuit Court of _________ County, Kentucky,

at _________ (stating the city), fo r the enforcement of liens for delinquent land

taxes against the real estate situated in the city, all as described in said petition.

The city seeks entry of a judgment from the court enforcing the city's tax and other

liens against the real estate and or dering the sale of the real estate for the

satisfaction of the liens, including principal, interest, penalties, and costs, with the

exception of any right of redemption in favor of the United States of America, if

any. The action is being brought against t he real estate only and no personal

judgment shall be entered.

The count number assigned by the city to each parcel of real estate, a

description of each parcel by street address, and the property valuation

administrator's tax parcel number, generally id entified by district, block, lot, and

sub-lot, a statement of the total principal amount of all delinquent city tax bills

against each parcel of real estate, all of which, as to each parcel, is more fully set

out and mentioned by count in the petition, and the name of any taxing authority or

person of record owning or holding any tax bill or claiming any right, title, or

interest in or to, or lien upon, any parcel of real estate as set out in the petition, are

respectively as follows:

(Here set out the res pective count numbers, property descriptions, names of

taxpayers of record and statements of total principal amounts of tax bills, and names

of those other interested persons of record.)

The total principal amounts of delinquent taxes set out in this not ice do not

include the lawful interest, penalties, and costs which have accrued against the

respective parcels of real estate.

Any person or taxing authority owning or holding any tax bill or claiming any

right, title, or interest in or to, or lien upon, any identified parcel of real estate is

required to file an answer to the action in the office of the Circuit Court clerk of

_________ County in _________, and provide a copy of the answer to the City of

__________ in accordance with the Kentucky Rules of Civil Procedure, on or

before the _____ day of _________, 20_____.The answer shall set forth in detail

the nature and the amount of the interest in the property and any defense or

objection to the enforcement of the tax liens, or any other affirmative rel ief the

person or taxing authority may be entitled to assert with respect to the property.

Any person having any right, title, or interest in or to, or lien upon, any parcel

of identified real estate may have the city's claims against the parcel dismissed from

the action by paying all of the sums due to the City of __________ including

principal, interest, penalties, and costs then owing, at any time prior to the

enforcement sale of the real estate by the master commissioner.

Failure to answer on or before the date fixed as the last day for filing answer

in the action, by any person having the right to answer, shall forever bar and

foreclose any defense or objection he or she might have to the enforcement of the

liens for delinquent taxes and the judgment of enforcement may be taken by default.

Redemption may be made for a period of sixty (60) d ays after the master

commissioner's enforcement sale, if the sale price is less than the parcel's current

assessed value as certified by the Department of Revenue. Each person having any

right, title, or interest in or to, or any lien upon, any parcel of r eal estate described

in the petition failing to answer or redeem, as set out above, shall be forever barred

and foreclosed of any right, title, or interest in or to, or lien upon, or any equity of

redemption in the real estate.

_________________, Kentucky

(name of city)

_________________

Attorney

_________________

_________________

_________________

Address

_________________

Phone

_________________

Date of first publication