KRS 91.610: Obligation of city or consolidated local government to taxpayer -- Deduction

of tax owed.

The city or a consolidated local government shall deduct, from the amount of its

obligation to any person, the amount of the taxes, interest, and penalties that s uch person

owes or is liable for to the city or consolidated local government, and shall surrender to

that person the canceled tax bills therefor, which shall be a discharge of the obligation of

the city or consolidated local government to that person to the amount so deducted.