{"data":{"id":"us-ky/krs-74.190","jurisdiction":"us-ky","citation":"KRS 74.190","heading":"Collection of unpaid installments -- Sale of land -- Redemption -- Settlement","body":"with collecting officers -- Fees.\n(1) Upon the first Monday after an installment is due, the commission shall meet and\nascertain the parties whose installments are in default  and shall within sixty (60)\ndays issue warrants directing the sheriff or other collecting officer to collect the\ninstallments that are in default. The collecting officer shall collect the installments,\nwith interest due on them and deferred installments, together with a penalty of six\npercent (6%), in the same way state and county taxes are collected, and the\ncollecting officer shall settle with the commission within sixty (60) days from the\ntime the installments were certified to him.\n(2) All lands upon w hich the installments have not been collected at the end of sixty\n(60) days shall be advertised and sold by the collecting officer in the same manner\nas in the case of state and county taxes. The sale so made shall be subject to the\nfuture installments of the assessments, and at the expiration of ninety (90) days\nfrom the date of the original certification of the installments to the collecting\nofficer, the collecting officer shall make final settlement with the commission and\npay to them all the moneys in h is hands. If the collecting officer fails to make a\nsettlement, the commission may compel him to make the settlement by order\nagainst him issued by the district court, after giving him five (5) days' notice in\nwriting. In case any land is not purchased at the sale, the collecting officer shall bid\nin the land for the district and in his final settlement with the commission shall take\ncredit therefor. The collecting officer shall certify each of the sales to the county\nclerk as required in the sale of lands for state and county taxes, and the clerk shall\nrecord each sale in a book kept by him. For collecting the assessments certified to\nhim the collecting officer shall be paid by the water commission the same fees\nallowed him for collecting state and county t axes and in the same manner. For\nrecording the certificate of sale the clerk shall be allowed and paid the same fees\nallowed him by law for similar work in reference to state and county taxes.\n(3) The owner of such real estate, or his representatives, heir s or assigns, shall have the\nright to redeem the land from the sale as is provided for the redemption of lands\nsold for state and county taxes, but only upon the same terms and conditions and\nwithin the same time as allowed in such case.","path":["KRS Chapter 74"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24385","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:34Z","sha256":"59f266ed9ebc89e11f444b3f670c3dd0ced35ac682f183f47c1c0c9e9900d728","source_id":"us-ky","stale":false,"prev":"us-ky/krs-74.180","next":"us-ky/krs-74.200"},"notice":"GroundRules: Original legal text. Not legal advice."}