{"data":{"id":"us-ky/krs-91.487","jurisdiction":"us-ky","citation":"KRS 91.487","heading":"Legal action for enforcement of city tax lien.","body":"(1) If any of the land or lots against which delinquent taxes are owed remain unreleased\nor unpaid six (6) calendar months from the date due and payable, the collector may\nfile suit in the Circuit Court of the county in which the property is located against\nthe land or lots to enforce the lien of the city created under KRS 91.560.\n(2) The collector shall note on the tax bill the fact that a legal action has been filed to\ncollect the taxes.\n(3) The collector shall note on the list of all delinquent city land tax  bills collectible by\nthe city prepared pursuant to KRS 91.481, that a legal action has been filed and\nshall include:\n(a) The land or lots against which the action was filed; and\n(b) The civil action number assigned by the court for that tax bill, and the date the\naction was commenced.\n(4) It shall be a defense to an action for recovery of taxes against real property that the\naction was not commenced within seven (7) years after delinquency.\n(5) Any person interested in or the owner of any tract of land or lot contained in the\nrecords of delinquent land and lots in the collector's office may release the tract of\nland or lot, or any part of the land, from the city's lien on the property by paying the\ntaxes due the collector, together with interest from the date of delinquency.\n(6) (a) If suit has been commenced against any tract of land or lot for the collection\nof taxes, the person desiring to have the land released before judgment shall\npay:\n1. The original taxes, interest, and costs, including attorneys' fees; and\n2. To the collector, all necessary costs incurred in the court where the\naction is pending; and\n(b) The collector shall account to the clerk of the court in which the action is filed\nfor the court costs collected.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57356","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"d8b1d7ee4159b9a82d0e89df4c970c21bd2101e101e9e42880f2dd20e70575f1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.484","next":"us-ky/krs-91.488"},"notice":"GroundRules: Original legal text. Not legal advice."}