{"data":{"id":"us-ky/krs-268.420","jurisdiction":"us-ky","citation":"KRS 268.420","heading":"Collection of assessments by sheriff -- Fee -- Returns to treasurer --","body":"Delinquency penalty -- Sale of assessment lien claims.\n(1) The sheriff of each county of the district shall receive the collector's drainage\nassessment book each year. He shall promptly and faithfully demand and collect the\nassessments at the same time that he demands and collects the state and county\ntaxes due on the same property. If any property has been divided or transferred, the\nsheriff shall receive payment of assessments on any part charged with the\nassessments and give his receipt accordingly, and show therein upon what part of\nthe property the assessment has been paid. The collector's drainage assessment book\nshall be the warrant and authority of the sheriff for making dema nd and collection\nof drainage assessments. The fee of the sheriff for collecting drainage assessments\nshall be four percent (4%), which shall be added to the regular assessment. The\nsheriff shall return all collector's drainage assessment books each year t o the\nsecretary of the board, and shall pay over and account to the treasurer of the district\nfor all money collected thereon each year at the same time he pays over state and\ncounty taxes.\n(2) If the assessment has not been paid to the sheriff or collect or on any parcel of land\nor property described in the assessment register certified to him during the year for\nwhich said assessment was levied or on or before the last day of February of the\nyear immediately following the year for which said assessment wa s levied and\nbecame due, a penalty of six percent (6%) shall automatically attach thereto on and\nafter said date, which shall be added to the assessment against such parcel or parcels\nof land on which the assessment has not been paid, to be collected in th e same\nmanner that the assessment is collected; and unless so paid the sheriff or collector\nshall advertise and offer for sale the assessment lien claim of said district in the\nsame manner as state and county tax claims are required to be sold, which sale shall\nbe for the assessments, penalties, costs and expenses of making sale in the same\nmanner and with the same force and effect as sales of tax claims for state and\ncounty taxes, and subject to redemption by the owner within the time, on the terms,\nupon the penalties and upon the same conditions that are now and may hereafter be\nprovided by general law for the redemption of land or other property sold by the\nsheriff for state or county taxes.\n(3) When an assessment lien claim is sold for the assessment he rein provided for, if no\none will bid for and purchase and pay for such claim so offered for sale, the amount\nof the assessment, penalty, interest and costs, including the costs for advertising\nsuch sale, it shall be the duty of the sheriff making such sal e to purchase same for\nthe board of drainage commissioners to which such assessment is due and owing,\nand he shall make report of such fact to the county clerk of the county in which such\nland or property is located, as required by law under sales to the state and county for\nstate and county taxes. He shall also certify such facts in like manner to the\nsecretary of the board of drainage commissioners, which report shall be received\nand kept by the secretary of such board and recorded by him in the general d rainage\nrecord book kept by him.\n(4) The purchaser of any such lands pursuant to a proceeding in enforcement of said\nassessment lien claim shall take said property subject to the future assessments to be\nlevied against said property for making the improve ment, including all such\nassessments becoming delinquent after the sale of the assessment lien claim thus\nenforced. The purchaser of such assessment lien claims shall have the same estate,\nright, title, and interest in the delinquent property that purchase rs of certificates of\ndelinquency acquire at sales of tax claims for state and county taxes, subject alone\nto the provisions of this section.","path":["KRS Chapter 268"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=12965","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:13Z","sha256":"0e4f05c9afe9fea543f4cc5ac5eee0057d70e9ad3ca2a680a5541a1c7ee0885a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-268.410","next":"us-ky/krs-268.430"},"notice":"GroundRules: Original legal text. Not legal advice."}