{"data":{"id":"us-ky/krs-131.515","jurisdiction":"us-ky","citation":"KRS 131.515","heading":"Delinquent taxes, penalties, interest, and other costs constitute lien in favor","body":"of Commonwealth -- Duration -- Notice.\n(1) If any person liable to pay any tax administered by the department, other than a tax\nsubject to KRS 134.420, neglects or refuses to pay the tax after demand, the tax due\ntogether with all penalties, interest, and other costs applicable provided by law shall\nbe a lien in favor of the Commonwealth of Kentucky. The lien shall attach to all\nproperty and rights to property owned or subs equently acquired by the person\nneglecting or refusing to pay the tax.\n(2) The lien imposed by subsection (1) of this section shall remain in force for ten (10)\nyears from the date the notice of tax lien has been filed by the commissioner, or his\nor her de signee with the county clerk of any county or counties in which the\ntaxpayer's business or residence is located, or any county in which the taxpayer has\nan interest in property.\n(3) The tax lien imposed by subsection (1) of this section shall not be valid as against\nany purchaser, judgment lien creditor, or holder of a security interest or mechanic's\nlien until notice of the tax lien has been filed by the commissioner or his or her\ndesignee with the county clerk of any county or counties in which the taxpay er's\nbusiness or residence is located, or in any county in which the taxpayer has an\ninterest in property. The recording of the tax lien shall constitute notice of both the\noriginal assessment and all subsequent assessments of liability against the same\ntaxpayer. Upon request, the department shall disclose the specific amount of\nliability at a given date to any interested party legally entitled to the information.\n(4) Even though notice of a tax lien has been filed as provided by subsection (3) of this\nsection, and notwithstanding the provisions of KRS 382.520, the tax lien imposed\nby subsection (1) of this section shall not be valid with respect to a security interest\nwhich came into existence after tax lien filing by reason of disbursements made\nwithin for ty-five (45) days after the date of tax lien filing or the date the person\nmaking the disbursements had actual notice or knowledge of tax lien filing,\nwhichever is earlier, provided the security interest:\n(a) Is in property which:\n1. At the time of tax lie n filing is subject to the tax lien imposed by\nsubsection (1) of this section; and\n2. Is covered by the terms of a written agreement entered into before tax\nlien filing; and\n(b) Is protected under local law against a judgment lien arising, as of the time o f\ntax lien filing, out of an unsecured obligation.","path":["KRS Chapter 131"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28156","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:22Z","sha256":"c57247336d6361aaaaae869588ffd81c4a87b4040fc3f49b35f16f363fd7f11e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-131.510","next":"us-ky/krs-131.520"},"notice":"GroundRules: Original legal text. Not legal advice."}