{"data":{"id":"us-ky/krs-134.121","jurisdiction":"us-ky","citation":"KRS 134.121","heading":"Transferees -- Rights and obligations.","body":"(1) (a) Upon receipt of a written request by a person who pays taxes on behalf of\nanother to be treated as a transferee and verification that the request meets the\nrequirements of KRS 134.119(3)(d) or (e), the sheriff shall issue a certificate\nof transfer in accordance with the provisions of this section.\n(b) 1. Any person making a request and having taxes paid on his or her behalf\nunder this section; and\n2. The heirs and assigns of the person;\nshall be estopped from claiming any irregularity in the tax or any pro ceedings\nrelated to the tax prior to the time of transfer.\n(2) The sheriff shall give a certificate of transfer to the person making the payment. The\ncertificate of transfer shall specify the:\n(a) Sheriff's name;\n(b) County where the property is located;\n(c) Address of the property;\n(d) Amount paid;\n(e) Name of the person making the payment;\n(f) Account the payment was credited to; and\n(g) Person in whose name the property is listed as of January 1.\n(3) A transferee shall be subrogated to the lien provided for in KRS 134.420, and shall\nhave the same rights and powers of enforcing collection as provided in KRS\n134.546(2).\n(4) The holder of a certificate of transfer shall have the certificate of transfer re quired\nby subsection (2) of this section entered on the record of encumbrances on real\nestate of the county in which the certificate was issued. Failure to enter the\ncertificate of transfer shall result in a loss of the lien upon the property, if the\nproperty is transferred in good faith and for valuable consideration before recording\nand without notice of the existence of the certificate of transfer. The county clerk\nshall charge a fee pursuant to KRS 64.012 for the recording and release of a\ncertificate of transfer.\n(5) When a transferee has acquired a certificate of transfer that is for any reason invalid,\nthe state, county, city, or taxing district that received payment shall reimburse the\ntransferee by paying to him or her the amount of principal, inter est, penalties, and\ncosts expended by him or her in the purchase.\n(6) (a) Any person holding a lien upon property covered by a certificate of transfer\nmay, at any time during the life of the certificate if there has been no sale of\nproperty for taxes, canc el the certificate by paying to the last recorded owner\nof the certificate of transfer, or to his or her order, the amount of the certificate\nand interest, at the tax interest rate established by KRS 131.183 from the date\nof the certificate.\n(b) If both real and personal property are covered by one (1) certificate of transfer,\nthe holder of a lien on any item of the property may obtain a cancellation of\nthe lien on the certificate of transfer against the property on which he or she\nhas a lien by paying to t he last recorded owner of the certificate of transfer,\nbefore a tax sale under a certificate of delinquency, the amount applicable to\nthe personal property included in the tax referred to by the certificate of\ntransfer, plus the pro rata part of the face v alue of the certificate of transfer\napplicable to the property on which release is desired, plus interest on the\namount of the certificate of transfer at the tax interest rate established by KRS\n131.183.\n(c) If two (2) or more items of property are include d in one (1) certificate of\ntransfer, the transferee may release any item or items. The release shall not\naffect the lien of the certificate of transfer on the remaining items, but shall be\na release only to the extent of the amount of taxes applying to th e parcel or\nparcels released.\n(d) The provisions of law that apply to the rights of the owner of land sold for\ntaxes by the state, county, city, or taxing district shall also apply to the owner's\nrights under sales of land made to satisfy a certificate of transfer, and the\nowner of the land or his or her heirs or assigns may redeem the property\nwithin the same length of time, and upon the same terms, as are provided by\nlaw for redeeming property sold for taxes.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28381","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"89e8977a09f850ab2e28e681903feca4859a3c9fc81c0ed37015fde69a916dc0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.120","next":"us-ky/krs-134.122"},"notice":"GroundRules: Original legal text. Not legal advice."}