{"data":{"id":"us-ky/krs-134.122","jurisdiction":"us-ky","citation":"KRS 134.122","heading":"Transfer of certificates of delinquency by sheriff to clerk.","body":"(1) (a) The sheriff shall, on April 15 or three (3) months and fifteen (15) days from\nthe date the taxes were due under an alternative collection schedule, file all tax\nclaims on real and personal property remaining in his or her possession with\nthe county clerk, except that in a consolidated local government the sheriff\nshall have fourteen (14) working days from the required filing date to file the\ndelinquent tax claims with the county clerk.\n(b) The content of the information provided by the sheriff to the county clerk shall\nbe determined by the department through the promulgation of an\nadministrative regulation.\n(c) The county clerk shall acknowledge receipt of the tax claims by providing the\nsheriff with a receipt in the format required by the department.\n(d) If the sheriff fails to file the tax claims as required by this subsection, the\nsheriff shall be liable on his or her bond for the aggregate amount of the tax\nclaims not filed with the clerk.\n(2) (a) Upon filing with the county clerk, a real property tax cla im shall become a\ncertificate of delinquency and a personal property tax claim shall become a\npersonal property certificate of delinquency, and the department, rather than\nthe sheriff, shall be responsible for the collection of all amounts due in\naccordance with KRS 134.504.\n(b) Certificates of delinquency and personal property certificates of delinquency\nfiled with the county clerk are owned by the taxing jurisdictions whose taxes\nare included as part of the certificate of delinquency or personal property\ncertificate of delinquency.\n(c) The clerk shall accept payment for certificates of delinquency as provided in\nKRS 134.126 and 134.127.\n(d) A certificate of delinquency or personal property certificate of delinquency\nshall include:\n1. The face amount of the tax due;\n2. The ten percent (10%) penalty as provided in KRS 134.015; and\n3. The sheriff's commission and the ten percent (10%) sheriff's add -on as\nprovided in KRS 134.119.\n(e) The certificate of delinquency or personal property certificate of delinquency\nshall be prima facie evidence that:\n1. The property represented by the certificate of delinquency or personal\nproperty certificate of delinquency was subject to the taxes levied\nthereon, and that the property was assessed as required by law;\n2. The tax claim was valid and correct in all respects; and\n3. The taxes were not paid any time before the establishment of the\ncertificate of delinquency or personal property certificate of delinquency.\n(3) If, in the process of collecting property taxes, th e county clerk becomes aware of a\nnew address for a taxpayer, the county clerk shall provide, using a form provided by\nthe department, the information relating to the new address to the property valuation\nadministrator, who shall update his or her records to reflect the new address.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40079","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"c17a819aff419b51bc36f7fe080fa8ae46a392302e5eec5fbd34080479e33574","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.121","next":"us-ky/krs-134.125"},"notice":"GroundRules: Original legal text. Not legal advice."}