{"data":{"id":"us-ky/krs-269.190","jurisdiction":"us-ky","citation":"KRS 269.190","heading":"Collection of taxes by rule -- Enforcement of lien.","body":"After December 1 of any year for which taxes are due, the corporation may file in the\nCircuit Court, in the proceedings in which the report has already been confirmed, the\naffidavit of one of its officers stating that the taxes are due upon a certain tract of land and\nthe amount thereof, and giving a sufficient description of the land, together with the name\nof the owner or holder and alleging that the land is included in the assessment. The court\nshall then issue a rule against the owner or holder to show cause why he should not be\ncompelled to pay the tax. The proceedings shall be had as upon rules issuing from the\nCircuit Court, and the court may render a personal judgment for the tax, interest and costs\nagainst the person owing the tax, and may render a judgment enforcing the lien for taxes\nand ordering a sale of the property described in the affidavit, and payment of taxes,\ninterest and costs out of the proceeds. Sales shall be conducted in the Circuit Court for\nforeclosure of liens. Costs shall be paid by the losing party.","path":["KRS Chapter 269"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=13009","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:53:14Z","sha256":"a002f00aba1925c20cd2dc132bc9be093aeee579de3893dbced0a43fa3d1dd6c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-269.180","next":"us-ky/krs-269.200"},"notice":"GroundRules: Original legal text. Not legal advice."}