{"data":{"id":"us-ky/krs-91.4883","jurisdiction":"us-ky","citation":"KRS 91.4883","heading":"Publication of notice.","body":"(1) Within thirty (30) days after filing an enforcement action for the collection of\nunpaid taxes with the Circuit Court clerk under KRS 91.481 to 91.527, the collector\nshall cause a notice of enforcement to be published two (2) times, once each week,\nduring s uccessive weeks, and on the same day of each week, otherwise in the\nmanner established in KRS Chapter 424.\n(2) The notice shall be in substantially the following form:\nNOTICE OF ENFORCEMENT OF LIEN FOR DELINQUENT LAND TAXES\nBY ACTION IN REM\nPublic Notice is hereby given that on the ______ day of _________, 20_____, the\nCity of ____________ of ___________ County, Kentucky, filed a petition, being\nAction Number _________, in the Circuit Court of _________ County, Kentucky,\nat _________ (stating the city), fo r the enforcement of liens for delinquent land\ntaxes against the real estate situated in the city, all as described in said petition.\nThe city seeks entry of a judgment from the court enforcing the city's tax and other\nliens against the real estate and or dering the sale of the real estate for the\nsatisfaction of the liens, including principal, interest, penalties, and costs, with the\nexception of any right of redemption in favor of the United States of America, if\nany. The action is being brought against t he real estate only and no personal\njudgment shall be entered.\nThe count number assigned by the city to each parcel of real estate, a\ndescription of each parcel by street address, and the property valuation\nadministrator's tax parcel number, generally id entified by district, block, lot, and\nsub-lot, a statement of the total principal amount of all delinquent city tax bills\nagainst each parcel of real estate, all of which, as to each parcel, is more fully set\nout and mentioned by count in the petition, and  the name of any taxing authority or\nperson of record owning or holding any tax bill or claiming any right, title, or\ninterest in or to, or lien upon, any parcel of real estate as set out in the petition, are\nrespectively as follows:\n(Here set out the res pective count numbers, property descriptions, names of\ntaxpayers of record and statements of total principal amounts of tax bills, and names\nof those other interested persons of record.)\nThe total principal amounts of delinquent taxes set out in this not ice do not\ninclude the lawful interest, penalties, and costs which have accrued against the\nrespective parcels of real estate.\nAny person or taxing authority owning or holding any tax bill or claiming any\nright, title, or interest in or to, or lien upon,  any identified parcel of real estate is\nrequired to file an answer to the action in the office of the Circuit Court clerk of\n_________ County in _________, and provide a copy of the answer to the City of\n__________ in accordance with the Kentucky Rules of  Civil Procedure, on or\nbefore the _____ day of _________, 20_____.The answer shall set forth in detail\nthe nature and the amount of the interest in the property and any defense or\nobjection to the enforcement of the tax liens, or any other affirmative rel ief the\nperson or taxing authority may be entitled to assert with respect to the property.\nAny person having any right, title, or interest in or to, or lien upon, any parcel\nof identified real estate may have the city's claims against the parcel dismissed from\nthe action by paying all of the sums due to the City of __________ including\nprincipal, interest, penalties, and costs then owing, at any time prior to the\nenforcement sale of the real estate by the master commissioner.\nFailure to answer on or before the date fixed as the last day for filing answer\nin the action, by any person having the right to answer, shall forever bar and\nforeclose any defense or objection he or she might have to the enforcement of the\nliens for delinquent taxes and the judgment of enforcement may be taken by default.\nRedemption may be made for a period of sixty (60) d ays after the master\ncommissioner's enforcement sale, if the sale price is less than the parcel's current\nassessed value as certified by the Department of Revenue. Each person having any\nright, title, or interest in or to, or any lien upon, any parcel of r eal estate described\nin the petition failing to answer or redeem, as set out above, shall be forever barred\nand foreclosed of any right, title, or interest in or to, or lien upon, or any equity of\nredemption in the real estate.\n_________________, Kentucky\n(name of city)\n_________________\nAttorney\n_________________\n_________________\n_________________\nAddress\n_________________\nPhone\n_________________\nDate of first publication","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57360","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"a3a99c010a49a0044e478e9fdbcf2609aaff727902a6544eebe83f2d414a596e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.4882","next":"us-ky/krs-91.4884"},"notice":"GroundRules: Original legal text. Not legal advice."}