{"data":{"id":"us-ky/krs-91.440","jurisdiction":"us-ky","citation":"KRS 91.440","heading":"Enforcement of taxes against fiduciaries, agents and trust estates.","body":"(1) Every fiduciary appointed under the laws of this state or by a deed or will recorded\nin any county clerk's office in this state who has the management of any lands or\nimprovements in the city, every agent of a nonresident owner of property located in\nthe c ity who collects the rent thereof, and every person who collects the rent or\nincome or enjoys by occupation the profits of lands or improvements owned by his\nspouse and located in the city, shall, before July 1 of each year, pay out of the net\nincome of th e lands and improvements the city tax assessed upon the same in the\npreceding year, with accrued interest, before applying the income to the wants of, or\npaying it over to, his beneficiary or employer. In default thereof, he shall be liable\nfor the tax to the amount of the income that he might have so applied, which\nliability may be enforced by equitable proceedings in any court of competent\njurisdiction. In such proceedings it shall not be an answer that the city has a security\nin its lien upon the lands and improvements and the right to sell same for taxes.\n(2) Tax bills assessed against an administrator, executor or trustee shall be a charge\nupon and may be enforced against the whole succession of trust estates, in addition\nto other remedies provided for in this chapter.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25499","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"2338745948008bb26c686da1fe6f9727d08dee80e8906ea2ea7b7f018dd303e3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.430","next":"us-ky/krs-91.450"},"notice":"GroundRules: Original legal text. Not legal advice."}