{"data":{"id":"us-ky/krs-134.805","jurisdiction":"us-ky","citation":"KRS 134.805","heading":"County clerk commission for collecting taxes -- Notices of ad valorem taxes","body":"due on motor vehicles.\n(1) The county clerk shall be allowed by the Department of Revenue, for collecting\nstate ad valorem taxes on motor vehicles, a commission of fo ur percent (4%) on\nstate taxes collected.\n(2) The county clerk shall be allowed by the county treasurer, for collecting county and\nspecial district ad valorem taxes on motor vehicles, a commission of four percent\n(4%) on county and special taxes collected.\n(3) The county clerk shall be allowed a commission of four percent (4%) of the school\ndistrict taxes collected.\n(4) The county clerk shall be allowed a commission of four percent (4%) of the city or\nurban-county government taxes collected.\n(5) (a) For the  convenience and benefit of the Commonwealth's citizens and to\nmaximize ad valorem tax collections, county clerks shall be responsible for\ncausing the preparation and distribution of a notice of ad valorem taxes due to\nthe January 1 owner, as defined in KR S 186.010(7)(a) and (c), of each motor\nvehicle no later than forty -five (45) days prior to the ad valorem tax and\nregistration renewal due date in each calendar year.\n(b) When a vehicle is transferred in any year before the ad valorem taxes on that\nvehicle have been paid, a notice of taxes due shall be sent within ten (10)\nworking days after the date of transfer or notice of transfer to the owner as of\nJanuary 1 of that year.\n(c) When ad valorem taxes on a vehicle become delinquent for sixty (60) days, as\ndefined by KRS 134.810, a second notice shall be sent within ten (10)\nworking days to the January 1 owner of record. The notice shall inform the\ndelinquent owner of the lien provisions provided by KRS 134.810 on all\nvehicles owned or acquired by the owner o f the vehicle at the time the tax\nliability arose.\n(d) The notices required under this subsection shall be calculated, prepared, and\ndistributed on behalf of county clerks by AVIS. The notices required under\nthis subsection shall be sent by:\n1. Email, if the owner has provided an email address to the Transportation\nCabinet in AVIS;\n2. Text message, if the owner has provided a mobile phone number to the\nTransportation Cabinet in AVIS; or\n3. First-class mail.\n(e) Nonreceipt of the notices required under this subsection shall not constitute\nany defense against applicable penalty, interest, lien fees, or costs recovery.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57803","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"69d69651d5a86e56113ad2a28bd6ec5c722d3d015c956eb287d3f3068798d688","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.800","next":"us-ky/krs-134.810"},"notice":"GroundRules: Original legal text. Not legal advice."}