{"data":{"id":"us-ky/krs-341.800","jurisdiction":"us-ky","citation":"KRS 341.800","heading":"Demand for payment -- Levy upon and sale of property of subject","body":"employer.\n(1) In addition to any other remedy provided by the laws of the Commonwealth, if any\nsubject employer assessed or determined liable for the payment of contributions,\nincluding penalties and interest, refuses to pay contributions when due and has not\nsought administrative or judicial review of the assessment or determination as\nprovided for in this chapter, or if such subject employer has exhausted or abandoned\nadministrative or judicial review provided in this chapter so that the assessment or\ndetermination is final, due, and owing, then the secretary or his delegate may cause\na demand to be made on the subject employer for the payment thereof. If the\ncontributions, including interest and penalties, remain unpaid for ten (10) days after\ndemand, then the secr etary or his delegate may collect the contributions, including\ninterest and penalties, and the costs of such collection by levy upon all nonexempt\nreal and personal property, disposable earnings, and right to property belonging to\nthe subject employer or o n which there is a lien provided in this chapter for the\npayment of such contributions.\n(2) As soon as practicable after seizure of property, notice in writing shall be given by\nthe secretary or his delegate to the owner of the property. The notice shall b e given\nto the owner either in person or by certified mail to his last known address. Such\nnotice shall specify the sum demanded and shall contain, in the case of personal\nproperty, an account of the property seized and, in the case of real property, a\ndescription with reasonable certainty of the property seized.\n(3) The secretary or his delegate shall, as soon as practicable after the seizure of the\nproperty, cause a notification of the sale of the seized property to be published in the\nnewspaper with the largest circulation within the county wherein such seizure is\nmade. Such notice shall be published once each week for three (3) successive\nweeks. In addition, such notice shall be posted at the courthouse and three (3) other\npublic places in the county whe re the seizure is made for fifteen (15) days next\npreceding sale. The notice shall specify the property to be sold and the time, place,\nmanner, and condition of the sale thereof.\n(4) If any property liable to levy is not divisible, so as to enable the secr etary or his\ndelegate by sale of a part thereof to raise the whole amount of the contributions,\npenalty, interest, and cost of the levy, the whole of such property shall be sold.\n(5) The time of sale shall not be less than thirty (30) nor more than ninety (90) days\nfrom the time the seizure is made. The place of sale shall be within the county in\nwhich the property is seized, except by special order of the secretary.\n(6) The sale shall not be conducted in any manner other than by public auction, or by\npublic sale under sealed bids. In the case of the seizure of several items of property,\nthe secretary or his delegate may offer such items for sale separately, in groups, or\nin the aggregate and accept whichever method produces the highest aggregate\namount.\n(7) The secretary or his delegate shall determine whether payment in full shall be\nrequired at the time of acceptance of a bid, or whether a part of such payment may\nbe deferred for such period, not to exceed one (1) month, as he may determine to be\nappropriate. If payment in full is required at the time of acceptance of a bid and is\nnot then and there paid, the secretary or his delegate shall forthwith proceed to again\nsell the property as provided in subsection (6) of this section. If the conditions of the\nsale permit part of the payment to be deferred, and if such part is not paid within the\nprescribed period, suit may be instituted in the Franklin Circuit Court or the Circuit\nCourt of the county where the sale was conducted against the purchaser for the\npurchase price or such part thereof as has not been paid, together with interest at the\nrate of twelve percent (12%) per annum from the date of the sale; or, in the\ndiscretion of the secretary, the sale may be declared to be null and void for failure to\nmake full payment of the purchase price and the property may again be advertised\nand sold as provided in this section. In the event of such readvertisement and sale,\nany new purchaser shall receive such property or rights to property, free and clear of\nany claim or right of the former defaulting purchaser, of any nature whatsoever, and\nthe amount paid upon the bid price by such defaulting purchaser shall be forfeited.\n(8) If the secretary or his delegate determines that any property seized is liable to perish\nor become greatly reduced in price or value by keeping, or that such property cannot\nbe kept without great expense, he shall appraise the value of such property and, if\nthe owner of the property can be readily found, the secretary or his delegate shall\ngive him notice of such determination of the appraised value of the property. The\nproperty shall be returned to the owner if, within such time as may be specified in\nthe notice, the owner pays to the secretary or his delegate an amount equal to the\nappraised value or gives bond in such form, with such sureties, and in such amount\nas the secretary or his delegate determines to be appropriate in the circumstances. If\nthe owner does not pay such amount or furnish such bond in accordance with this\nsubsection, the se cretary or his delegate shall as soon as practicable make public\nsale of the property without regard to the advertisement requirements or the time\nlimitations contained in subsections (3) and (5) of this section.\n(9) No proceedings under this section shall  be commenced more than ten (10) years\nafter the assessment or determination becomes final.\n(10) The term \"levy\" as used in KRS 341.800 to 341.830 includes the power of distraint\nand seizure. A levy shall extend only to property possessed and obligations e xisting\nat the time thereof. In any case in which the secretary or his delegate may levy upon\nproperty or rights thereto, he may seize and sell such property and rights to property,\nwhether real, personal, tangible, or intangible.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32344","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:30Z","sha256":"7e750933ca6f0fb295b09bb6f61b0ec3e4ae96e59b244110258b7f508084404e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.740","next":"us-ky/krs-341.805"},"notice":"GroundRules: Original legal text. Not legal advice."}