{"data":{"id":"us-ky/krs-135.020","jurisdiction":"us-ky","citation":"KRS 135.020","heading":"Effect of notice of attachment -- Hearing -- Defense by taxpayer --","body":"Judgment -- Delivery of debt to sheriff -- Release of taxpayer.\n(1) The notice referred to in KRS 135.010 shall operate to enjoin the person named in it\nfrom paying money, property, o r any other thing of value owing at the time of the\nservice of the notice or accruing thereafter, in the amount mentioned in the notice,\nuntil the matter is heard by the Circuit Court. The proceedings shall be docketed in\nthe name of the state. On the hear ing by the court, the court may hear evidence, and\nthe person named in the notice shall be compelled to disclose in open court all\nmatters of account and indebtedness, whether of money, property, or labor, owing at\nthe date of the notice or incurred thereafter.\n(2) The taxpayer may defend by showing that the property on which the tax claim is\nbased has never been assessed, or that the property is not subject to taxation, or that\nthe taxes have been paid, but it shall not be sufficient to show a defective\nassessment merely.\n(3) The judgment shall provide for the payment of the taxes due, and shall direct the\nperson named in the notice to pay or deliver to the sheriff or collector any money,\nproperty, or other thing of value due the taxpayer at that time or at the time the\nnotice was served, to the extent of the taxes and costs, or to the extent of his\nliability, including such liability as accrued after notice though paid or discharged.\nIf it is property, the sheriff or collector shall sell it, after adverti sing by handbill\nposted at the courthouse door for ten (10) days. If the person named in the notice\nfails to attend or to make disclosure, the court shall render judgment against him for\nthe full amount due from the taxpayer.\n(4) The person owing taxes shall not be discharged from liability for them until they are\nfully paid, or the amount thereof is realized under the attachment proceedings.","path":["KRS Chapter 135"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28469","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:26Z","sha256":"e135477dc8a01f0fb614c70708934afdb6fdd5841c675bc396f75a6be905a114","source_id":"us-ky","stale":false,"prev":"us-ky/krs-135.010","next":"us-ky/krs-135.030"},"notice":"GroundRules: Original legal text. Not legal advice."}