{"data":{"id":"us-ky/krs-134.546","jurisdiction":"us-ky","citation":"KRS 134.546","heading":"Cause of action on certificates of delinquency -- Sale and deed on","body":"foreclosure -- No redemption -- Additional rights if owner is a taxing unit.\n(1) Any action to collect any amount due on a certificate of delinquency or personal\nproperty certificate of delinquency may be brought at any time after the passage of\none (1) year from the date the taxes became delinquent, and shall be brought within\neleven (11) years of the date when the taxes became delinquent.\n(2) A third-party purchaser may:\n(a) Institute an action against the delinquent taxpayer to collect the amount of the\ncertificate of delinquency and any other certificates of delinquency\nsubsequently issued to the same third -party purchaser against the same\ndelinquent, and shall have all the remedies available for the enforcement of a\ndebt;\n(b) Institute an action to enforce the lien provided in KRS 134.420, represented\nby the certificate of delinquency and those certificates subsequently held by\nthe same third-party purchaser against the same delinquent or property; or\n(c) Institute one (1) action including both types of actions mentioned in\nparagraphs (a) and (b) of this subsection, and the joinder of actions shall not\nbe defeated if the delinquent taxpayer has disposed of any property covered by\nthe lien, but the purchaser of the property shall be made a defendant if the\njudgment is to affect his or her interest in the property, and as between them\nthe delinquent taxpayer shall be responsible.\n(3) If the state, county, or a taxing district is the owner of a certificate of delinquency or\npersonal property certificate of delinquency, it shall have, in addition to the\nremedies provided in subsection (1) of this section, the right to distrain and sell any\nproperty owned by the delinquent taxpayer, includin g that on which the lien\nprovided in KRS 134.420 has attached. Any property sold under distraint\nproceedings shall be sold in the same manner as provided in KRS 131.500, except\nthat the exercise of the power shall be vested in the county attorney.\n(4) Any property while owned by a delinquent taxpayer shall be subject to foreclosure\nor execution in satisfaction of a judgment pursuant to an action in rem or an action\nin personam, or both, to enforce the obligation.\n(5) If property is sold pursuant to a judgme nt of foreclosure, it shall be appraised\npursuant to the provisions of KRS 426.520, and there shall be a right of redemption\nas provided in KRS 426.530. If there is no purchaser at a foreclosure sale, the\nmaster commissioner shall make a deed to the person or persons shown by record to\nbe the owner of the certificate or certificates of delinquency, and that person or\npersons shall have a pro rata interest in accordance with the amount of their\nrespective certificates.\n(6) The department may provide to a thi rd-party purchaser factual information related\nto the owner or lessee of the coal, oil, gas reserves, or any other mineral resources\nassessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action\ninvolving a certificate of delinquency f or unmined coal, oil, gas, or any other\nmineral resources. The department may promulgate an administrative regulation\nestablishing a fee schedule for the provision of the information described in this\nsubsection. Any fee imposed shall not exceed the greate r of the actual cost of\nproviding the information or ten dollars ($10).","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28449","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"bab58ce01f7e6bd40087c569bcaa8163f89e6a2b9daf4db7f7a3a7ef2394244f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.545","next":"us-ky/krs-134.547"},"notice":"GroundRules: Original legal text. Not legal advice."}