{"data":{"id":"us-ky/krs-135.010","jurisdiction":"us-ky","citation":"KRS 135.010","heading":"Attachment by sheriff to collect taxes or public dues -- Notice -- Parties.","body":"(1) If the sheriff or other person having any taxes or public dues in his hands for\ncollection believes another person to be indebted in money, property or other thing\nof value to the person owing the taxes or public dues, and believes he cannot\notherwise collect the taxes or public dues, he shall sign and deliver or cause to be\ndelivered to the person owing the taxes or public dues and to the person owing him,\nanywhere he may be found, written notice in substance as follows:\n\"Mr.A B: The taxes due by C D  amount to the sum of $..... To that extent you\nare notified not to pay or deliver to him any money, property or other thing of\nvalue that you now owe or may hereafter be indebted to him, and to appear\nbefore the Circuit Court of .... County, on the .... d ay of ...., 19...., to show\ncause why you should not be adjudged to pay said taxes. This .... day of ....,\nnineteen ..........\"\n(2) All persons indebted to the person owing the taxes may be included in the same\nnotice, though residing out of the county of the sheriff or collector. If necessary to\nthe interest of the state, the court may cause other persons to be made parties to the\nproceedings.","path":["KRS Chapter 135"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28468","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"f08e9bb040ee528a63276013a0b157a17c1ef82b829e1da0c8d2c94d9a1e01a8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-134.990","next":"us-ky/krs-135.020"},"notice":"GroundRules: Original legal text. Not legal advice."}