{"data":{"id":"us-ky/krs-341.310","jurisdiction":"us-ky","citation":"KRS 341.310","heading":"Lien on employer's property for contributions.","body":"(1) A lien on a parity with state, county, and municipal ad valorem tax liens, and\nsuperior to the lien of any mortgage or other encumbrance heretofore or hereafter\ncreated is hereby created in favor of the cabinet upon all property of any subject\nemployer fro m whom contributions, interest or penalties are or may hereafter\nbecome due. The lien shall commence from such time as any assessment becomes\ndelinquent and it shall continue until the amount of the original assessment and any\nsubsequent assessments of lia bility for contributions, interest, penalties or fees are\nfully paid. The lien shall attach to all interest in property, either real or personal,\nthen owned or subsequently acquired by the person against whom the assessment is\nmade. The cabinet may file notice of the lien with the county clerk of any county or\ncounties in which the subject employer's business or residence is located, or in any\ncounty in which the subject employer has interest in property and such notice shall\nbe recorded in the same manner as notices of lis pendens are and the file shall be\ndesignated \"miscellaneous state tax liens.\" Such recordation shall constitute notice\nof both the original assessment and all subsequent assessments of liability against\nthe same subject employer. Upon req uest, the cabinet shall disclose the specific\namount of liability at a given date to any interested party legally entitled to such\ninformation. The notice, when so filed, shall be conclusive notice to all persons of\nthe lien on the property having legal si tus in that county, except that nothing in this\nchapter shall be construed to alter or change in any way the law relative to the rights\nand duties of a holder in due course as provided in KRS Chapter 355, Art. 3, or\naffect the rights of any person taking the property or a lien thereon for value without\nactual or constructive notice. The clerk shall be entitled to a fee pursuant to KRS\n64.012 for filing the lien and the subsequent release or partial release, and said fee\nshall become a part of the lien as an  added cost of the delinquent subject employer\nto be paid by him as a part of the amount necessary to release the lien and shall not\nbe the responsibility of the Commonwealth.\n(2) In addition and as an alternative to any other remedy, the secretary may enf orce the\nlien by petition in the name of this state to the Franklin Circuit Court, if the\nministerial acts necessary to enforce the lien by the sale of the liened property or any\npart of it are performed by the appropriate officers of the Circuit Court of the county\nin which the property is situated under the direction of and reporting to the Franklin\nCircuit Court. The manner of enforcement shall be the same as that provided for the\nenforcement of other tax liens.\n(3) (a) The secretary may issue a certificate of release of lien upon the furnishing of a\ncorporate surety bond satisfactory to the secretary by such employing unit in\nthe amount of one hundred twenty -five percent (125%) of the sum of such\ncontributions, interest and penalty, for which lien is cla imed, conditioned\nupon the prompt payment of such contribution, together with interest and\npenalty thereon, by such employing unit to the cabinet in accordance with the\nprovisions set forth in such bond.\n(b) The secretary may issue a certificate of partial  release of any part of the\nproperty subject to the lien if he finds that the fair market value of that part of\nsuch property remaining subject to the lien is at least equal to the amount of\nall other liens upon such property plus double the amount of the liability for\ncontributions, interest and penalties thereon remaining unsatisfied.\n(c) The secretary may issue a certificate of partial release of any part of the\nproperty or individual piece of property subject to the lien if he finds that the\ninterest of the Commonwealth in the property to be so released has no value.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32288","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:29Z","sha256":"a6e91e76c8903c1dae7aedfd94da24d43094416da7a2d6bbde82b3641bfb0cb8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.305","next":"us-ky/krs-341.315"},"notice":"GroundRules: Original legal text. Not legal advice."}