{"data":{"id":"us-ky/krs-91.4884","jurisdiction":"us-ky","citation":"KRS 91.4884","heading":"Notice by mail to interested parties.","body":"(1) The collector shall also cause to be prepared and sent by certified mail, return\nreceipt requested, within thirty (30) days after the filing of the petition, a notice of\nthe filing of the action to any taxing authority or person of record owning or\nholding any tax bills or claiming any right, title, or interest in or to, or lien upon,\nany parcel of real estate as set out in the petition.\n(2) The notice shall be substantially as follows:\nTo the person to whom this notice is addressed:\nPublic records indicate that you may own or claim some right, title, or interest\nin or to, or hold a lien upon, a certain parcel of real estate identified as (here insert\nthe street address and the property valuation administrator's tax parcel number) and\nset out in count number _____ in a petition bearing Action No. _______ filed in the\nCircuit Court of ________ County, Kentucky at __________ (city) on _________,\n20_____, civil action number _____, in which an enforcement of the liens of\nvarious delinquent tax bills is sought  by entry of a court order for the purpose of\nselling the real estate at a public sale for payment of all delinquent tax bills,\ntogether with interest, penalties, and costs. Publication of the notice of enforcement\nwas given on the _____ day of ________, 2 0___, in __________ (here insert name\nof city).\nPublic records in the office of the county clerk or other public office indicate\nyou may own or claim some interest in this parcel by reason of (here insert specific\nreference to any public document of reco rd as disclosed in a thorough examination\nof title status.).\nUnless all delinquent city taxes are paid upon the parcel of real estate\ndescribed in the petition, and unless the owners of the real estate shall have either\ndischarged any city tax liens, or satisfied any judgment rendered on the liens in\nfavor of the city, prior to the time of the enforcement sale of the real estate by the\nmaster commissioner, or within sixty (60) days after the sale if the purchase price at\nsale is less than the parcel's cer tified assessed value, the owner or any taxing\nauthority or person of record claiming any right, title, or interest in or to, or lien\nupon, any identified parcel of real estate shall be forever barred and foreclosed of\nall right, title, and interest, and e quity of redemption in and to the parcel of real\nestate. Any owner, taxing authority, or person of record claiming any right, title, or\ninterest in or to, or lien upon the property, however, shall have the right to file an\nanswer in the action setting fort h in detail the nature and amount of the interest and\nany defense or objection to the enforcement. The answer shall be filed on or before\nthe ______ day of ________, 20_____, in the office of the Circuit Court clerk and\ncopy of the answer shall be served u pon the City of _________, in accordance with\nthe Kentucky Rules of Civil Procedure.\nDated ____________, 20____    ______________, Kentucky\n(Name of city)\n___________________\nAttorney\n___________________\n___________________\n___________________\nAddress\n___________________\nPhone","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57361","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"7898d876dc44bb1b8105b73f89448e30567bd00eee356a15f3f17bf4987f3ddc","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.4883","next":"us-ky/krs-91.4885"},"notice":"GroundRules: Original legal text. Not legal advice."}