{"data":{"id":"us-ky/krs-134.126","jurisdiction":"us-ky","citation":"KRS 134.126","heading":"Duties of the clerk regarding certificates of delinquency -- Fees.","body":"(1) (a) The county clerk shall receive and record payments for all certificates of\ndelinquency and personal property certificates of delinquency filed by the\nsheriff pursuant to KRS 134.122.\n(b) The county clerk may accept payment by any commercially acceptable means.\nThe county clerk may limit the acceptable methods of payment to those that\nensure that the payment cannot be reversed or nullified due to insufficient\nfunds.\n(2) The county clerk shall give a receipt to the person making payment.\n(3) The county clerk shall report by the tenth day of each month to the department, the\ncounty treasurer, the sheriff, and the proper officials of the taxing districts. The\ngoverning body of a county may require the county clerk to report and pay on a\nmore frequent basis if ne cessary for bonding requirements; however, the county\nclerk shall not be required to report and pay more frequently than weekly.\n(4) The county clerk shall allocate payments among the various entities entitled to a\nportion of the payment. The county clerk shall, at the time he or she makes the\nreports required by subsection (3) of this section:\n(a) Pay to the department for deposit in the State Treasury all moneys received\ndue the state;\n(b) Pay to the county treasurer all moneys received due the county;\n(c) Pay to the authorized officers of the taxing districts the amount due each\ntaxing district; and\n(d) Pay the amount of fees, costs, commissions, and penalties to the persons,\nagencies, or parties entitled thereto.\n(5) (a) Upon full payment of a certificat e of delinquency or personal property\ncertificate of delinquency owned by the state, county, and taxing districts, the\ncounty clerk shall note on the certificate the name and address of the person\nmaking the payment, the amount paid, and any other informat ion the\ndepartment may require. The clerk shall mark the certificate of delinquency or\npersonal property certificate of delinquency paid in full.\n(b) If payment in full is made by a person other than the person primarily liable on\nthe certificate, the pers on making the payment may request that the payment\nbe treated as an assignment. Upon such request, the county clerk shall:\n1. Note the assignment on the certificate of delinquency or personal\nproperty certificate of delinquency;\n2. Record the encumbrance represented by the certificate of delinquency in\nthe same manner as a notice of lis pendens; and\n3. Include as part of the encumbrance recording the information required\nby KRS 134.490(3)(e).\nFor recording the assignment and encumbr ance, the county clerk shall receive\nthe fee provided in KRS 64.012.\n(c) If a person other than the person primarily liable on the certificate does not\nrequest the payment to be treated as an assignment, he or she shall be treated\nin the same manner as the  person primarily liable on the certificate, and any\npayment made pursuant to this subsection shall not constitute an assignment\nof the certificate. The payor shall not be subrogated to the lien of the state,\ncounty, and taxing districts as provided in sub section (8) of this section, and\nshall not be considered a third -party purchaser under the provisions of this\nchapter, or a transferee under KRS 134.121.\n(6) After the initial recording of an assignment of a certificate of delinquency or\npersonal property certificate of delinquency as provided in subsection (5)(b) of this\nsection, all subsequent actions relating to that certificate of delinquency or personal\nproperty certificate of delinquency, including assignments and releases shall be\nmade in accordance with the general laws and procedures governing land records,\nexcept the additional information required by KRS 134.490(3)(e) shall be included.\nThe applicable fees established by KRS 64.012 shall apply.\n(7) A certificate of delinquency or personal property  certificate of delinquency shall be\nassignable. Failure of an assignee to record the assignment shall render the claim of\nsuch person to any real estate represented thereby inferior to the rights of other bona\nfide purchasers, payors, or creditors.\n(8) Any person other than the person primarily liable on a certificate who:\n(a) Pays the certificate of delinquency in full, and who requests to the county\nclerk that the payment be treated as an assignment pursuant to subsection\n(5)(b) of this section; or\n(b) Is the assignee of such a person, if the assignment has been recorded as\nrequired by this section or KRS 134.127;\nshall be subrogated to the lien priority of the state, county, and taxing districts as\nprovided in KRS 134.420, and the amount due may be coll ectible as provided in\nKRS 134.546(2).\n(9) As compensation for collection of payments on certificates of delinquency, personal\nproperty certificates of delinquency, and other delinquent taxes, and the processing\nof delinquent property tax payments, the cou nty clerk shall be paid ten percent\n(10%) of the amount due each taxing unit for each certificate of delinquency,\npersonal property certificate of delinquency, or other delinquent tax claim. The fee\nshall be added to the amount of the tax claim and shall b e paid by the person paying\nthe tax claim.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40088","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"a437a577ec50805af5dbe6fee7fe977470f7782e319e92e6c00bb3c922a3f1a8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.125","next":"us-ky/krs-134.127"},"notice":"GroundRules: Original legal text. Not legal advice."}