{"data":{"id":"us-ky/krs-134.421","jurisdiction":"us-ky","citation":"KRS 134.421","heading":"Apportionment of taxes on real property when one owner does not pay","body":"taxes due.\n(1) When real property is owned by two (2) or more persons and had been assessed as\none (1) tract, and one (1) owner does not pay his or her share of the taxes due, the\ntaxes owed by the owner failing to pay may be paid by any other owner. Any owner\nwho pays the amount due by another owner under this section shall have a lien on\nthe delinquent taxpayer's portion of the real property for the amount paid and may\nfile suit to recover the amount paid.\n(2) (a) Whenever one (1) tax claim or certificate of delinquency exists on land which\nis divided both as to ownership and area into two (2) or more tracts, any\nperson or persons owning any of the tracts may, upon ten (10) days' noti ce\ngiven to the owners of the other tracts, make application to the county attorney\nand to the property valuation administrator of the county for an apportionment\nof the assessment.\n(b) The property valuation administrator of the county may make an\napportionment of the amount of the encumbrance among the owners of each\ntract according to the value of their respective interests as shown by the proof\nintroduced by them.\n(c) Any owner of a tract for which the tax claim or certificate of delinquency was\napportioned may have the encumbrance on his or her property released by\npaying to the sheriff his or her pro rata share of the tax claim or to the county\nclerk his or her pro rata share of the certificate of delinquency as ascertained\nby the decision of apportionment.\n(d) The determination of the property valuation administrator of the county shall\nbe final unless an appeal therefrom to the Circuit Court is prosecuted within\nsixty (60) days from the issuance of the decision.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28430","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"9bba7114c9e5dc6e5027e07b77a3a7f16b502888bb756a84cb81d6e2d820bc0d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.420","next":"us-ky/krs-134.430"},"notice":"GroundRules: Original legal text. Not legal advice."}