{"data":{"id":"us-ky/krs-91.4881","jurisdiction":"us-ky","citation":"KRS 91.4881","heading":"Petition.","body":"(1) A legal action for the enforcement of the tax liens brought pursuant to KRS 91.481\nto 91.527 shall be instituted by filing a petition with the Circuit Court of the county\nin which the property is located. The petition shall be in substantially the followin g\nform:\n______________ Circuit Court\n__________ Division\nCase No. ___________\nCity of ______________  Plaintiff\nVS.\n___________ Parcels of Land Encumbered\nwith Delinquent Tax Liens  Defendants\n(2) (a) The petition shall contain a separate count for each parcel of real estate\nincluded in the action.\n(b) Each count in the petition shall set forth those items of information required\nof the collector in KRS 91.484(2) and for each parcel shall list the name  of\nany taxing authority or person of record:\n1. Owning or holding any tax bill;\n2. Owning or claiming any right, title, or interest in or to the parcel;\n3. Holding any lien upon any parcel of real estate identified in the petition;\nor\n4. Asserting any other claim against the property.\n(c) The specific right, title, or interest owned or claimed, or lien held, by any\ntaxing authority other than the city or by other interested persons of record\nshall not be required to be set forth in the petition.\n(3) The petition shall conclude with a claim for relief that:\n(a) All city tax liens upon the real estate be enforced;\n(b) The court determine the amounts and priorities of all tax bills, together with\ninterest, penalties, and costs;\n(c) The court order the real estate to be sold by the master commissioner pursuant\nto KRS 426.560 to 426.715, except as otherwise provided in KRS 91.4885;\nand\n(d) A report of the sale be made by the master commissioner to the court for\nfurther proceedings under the provisions of KRS 91.481 to 91.527.\n(4) (a) The petition filed under this section shall have the same effect, with respect to\neach parcel of real estate described, as a separate action instituted to enforce\nthe tax lien against any one (1) of the parcels of real estate.\n(b) The invalidity of any separate count shall not in any way affect the validity of\nthe remainder of the proceedings with respect to any other count in the action.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57358","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"7cda6825efc373b77288010d467a9f58e14899bb84a3b9cbc70925bdb83140fb","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.488","next":"us-ky/krs-91.4882"},"notice":"GroundRules: Original legal text. Not legal advice."}