{"data":{"id":"us-ky/krs-134.127","jurisdiction":"us-ky","citation":"KRS 134.127","heading":"Payment of amount due on certificate of delinquency to the clerk.","body":"(1) (a) The following persons may pay to the county clerk at any time the total\namount due on a certificate of delinquency or personal property certificate of\ndelinquency that is owned by the taxing jurisdictions and in the possession of\nthe county clerk. It shall be the responsibility of the person seeking to pay the\ncounty clerk to provide sufficient proof to the county clerk that he or she\nmeets the requirements to pay under this paragraph. The county clerk shall be\nheld harmless if he or she relies upon inf ormation provided and accepts\npayment from a person not qualified to pay under this paragraph. The county\nclerk may also accept partial payments from these persons:\n1. The person primarily liable on the certificate of delinquency or personal\nproperty certificate of delinquency, or a person paying on behalf of the\nperson primarily liable on the certificate, provided that a person paying\non behalf of the person primarily liable on the certificate under this\nparagraph shall, notwithstanding the provisions of K RS 134.126(5), be\ntreated in the same manner as the person primarily liable on the\ncertificate and shall not be treated as an assignee or a transferee under\nthe provisions of this chapter; and\n2. The following persons may pay a certificate of delinquency o r personal\nproperty certificate of delinquency that relates to the specific property in\nwhich he or she has an interest, other than a person whose only interest\nin the property is an interest resulting from a prior year certificate of\ndelinquency:\na. Any p erson having a legal or equitable estate in real property\nsubject to a certificate of delinquency;\nb. A tenant or lawful occupant of real property, or a bailee or person\nin possession of any personal property; or\nc. Any person having a mortgage on real pro perty or a security\ninterest in real or personal property.\nUpon full payment of a certificate of delinquency under this\nsubparagraph, KRS 134.126(5), (6), (7), and (8) shall apply regarding\nthe rights and interests of the person making the payment.\n(b) Any other person may pay the total amount due on a certificate of delinquency\nthat is owned by the taxing jurisdictions and in the possession of the county\nclerk to the county clerk after ninety (90) days have passed from the filing of\nthe tax claims with the county clerk in accordance with KRS 134.128.\n(c) 1. Only the persons listed in paragraph (a) of this subsection may pay a\npersonal property certificate of delinquency. Personal property\ncertificates of delinquency shall not be included in any sale conduc ted\nunder KRS 134.128, and may not be purchased by any third party not\nspecifically listed in paragraph (a) of this subsection.\n2. A certificate of delinquency on property of a public service company\nthat is centrally assessed, and that includes personal p roperty and real\nproperty on the same certificate of delinquency, shall be treated for all\npurposes as a certificate of delinquency on real property.\n(2) The duties of the county clerk with regard to payment of a certificate of delinquency\nor personal property certificate of delinquency by a person other than the person\nprimarily liable on the certificate, are set forth in KRS 134.126(5) and (6).\n(3) (a) The delinquent taxpayer or any person having a legal or equitable estate in the\nproperty covered by a certificate of delinquency may, at any time, pay the total\namount due to a third -party purchaser of a certificate of delinquency. The\nthird-party purchaser may also accept payment from any other person at any\ntime.\n(b) When full payment for a certificate of delinquency is made to a third -party\npurchaser, the third -party purchaser shall execute a release of the lien in\naccordance with the provisions of KRS 382 .365. The remedies included in\nKRS 382.365 shall apply if the third-party purchaser fails to release the lien as\nprovided in KRS 382.365.\n(c) Any person other than the person primarily liable on a certificate of\ndelinquency who pays a certificate of delinq uency to a third -party purchaser\nmay, by paying a fee pursuant to KRS 64.012, have the county clerk record\nthe payment, and the recordation shall constitute an assignment thereof, and\nKRS 134.126(6) and (8) shall apply. Failure of an assignee to record the\nassignment shall render the claim of such person to any real estate represented\nthereby inferior to the rights of other bona fide purchasers, payors, or\ncreditors.\n(d) If the third -party purchaser fails to release the lien in accordance with the\nprovisions of KRS 382.365, or to surrender the certified copy of the certificate\nof delinquency to the person making full payment within thirty (30) days after\npayment has been tendered at the mailing address designated in the notice\nrequired by KRS 134.490 or the mailing address of record in the county clerk's\noffice if no notice has been provided as required by KRS 134.490, the person\nmaking the payment shall have all of the remedies provided in KRS 382.365.\n(e) 1. A person entitled to make payment under this sect ion who is having\ndifficulty locating the third -party purchaser of the certificate of\ndelinquency to make payment may send a registered letter addressed to\nthe third -party purchaser of record at the address reflected in the most\nrecent notice received from  the third -party purchaser pursuant to KRS\n134.490, or if no notice has been received, at the address reflected in the\nrecords of the county clerk, indicating a desire to make payment. If the\nletter is returned by mail unclaimed, or if the third -party purchaser fails\nto respond in writing within thirty (30) days, the sender may take to the\ncounty clerk as proof of mailing the certified mail receipts stamped by\nthe post office showing that the certified letter was mailed to the correct\naddress and the date i t was mailed. If the letter was returned, the sender\nshall also provide the returned letter to the clerk. The sender shall attest\nunder oath that the letter was mailed to the correct address, and if the\nletter was not returned, the attestation shall also p rovide that the third -\nparty purchaser did not respond in writing within thirty (30) days of the\ndate the letter was mailed. The department shall develop attestation\nforms for distribution to the county clerks that include a notice that any\nfalse statement made in the attestation shall be punishable by law. The\nform shall be a public record as defined in KRS 519.010, subject to KRS\n519.060(1)(a). The clerks' taking of such testimony shall be an official\nproceeding under KRS 523.010(3).\n2. Upon the acceptance of proof and attestation by the county clerk that the\nperson has failed in his or her attempt to contact the third -party\npurchaser about making payment, the person may pay the full amount\ndue as reflected in the records maintained by the county clerk plus\napplicable interest, and the county clerk shall make the necessary\nassignment or release of the certificate of delinquency. The county clerk\nshall also discharge any notice filed pursuant to KRS 382.440 or\n382.450 as provided in KRS 382.470, except the co unty clerk shall\nprepare and record an in -house release executed by the county clerk\nalong with the proof of payment, rather than requiring the signature or\nwriting as required by KRS 382.470. The clerk shall receive a fee\npursuant to KRS 64.012 for recording the release.\n3. The county clerk shall deposit the money paid in an escrow account for\nthis specific purpose in a bank having its deposits insured with the\nFederal Deposit Insurance Corporation. The name of the bank in which\nthe money is deposited shal l be noted on the certificate of delinquency.\nThe county clerk may maintain one (1) escrow account for all deposits\nmade pursuant to this subparagraph and shall maintain a record\nreflecting the amount due each owner of a certificate of delinquency.\n4. The county clerk may deduct the sum of twenty dollars ($20) as a fee for\nsuch service.\n5. The county clerk shall mail a copy of the certificate of delinquency by\nregular mail to the third -party purchaser of record at the address on the\ncertificate of delinquency.\n6. If any county clerk fails to pay to the person entitled thereto, upon\nwritten demand clearly identified as a demand for payment, the money\nreceived in payment of a certificate of delinquency, the county clerk and\nthe county clerk's sureties shall be  liable for the amount of the payment\nand twenty percent (20%) interest thereon annually from the fifteenth\nday after the time the county clerk received the written demand until\npaid.\n(4) Copies of the records provided for in this section and KRS 134.126, when certified\nby the county clerk, shall be evidence of the facts stated in them in all the courts of\nthis state.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52932","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"a49ce4eff196ac117db51a447519b22a420b096a0ced757dd27763eefce8e010","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.126","next":"us-ky/krs-134.128"},"notice":"GroundRules: Original legal text. Not legal advice."}