{"data":{"id":"us-ky/krs-91a.070","jurisdiction":"us-ky","citation":"KRS 91A.070","heading":"Collection of city ad valorem taxes by sheriff -- Alternative collection","body":"procedures to be established by ordinance -- Penalties -- Amnesty program.\n(1) Any city may by ordinance elect to have all city ad valorem taxes including\ndelinquent taxes collected  by the sheriff of the county. The election shall be\neffective only if a copy of the ordinance is delivered to the sheriff as soon as\npracticable, and a copy of the ordinance levying the taxes to be collected is\ndelivered to the county clerk as soon as practicable. If the city so elects:\n(a) The county clerk shall place city ad valorem taxes due on the tax bills of\nowners of property in the city, prepared in accordance with KRS 133.220 and\n133.230.\n(b) The sheriff shall collect all city ad valorem taxes, in cluding delinquent taxes,\nin the same manner as county ad valorem taxes as provided in KRS Chapter\n134, and the sheriff shall be compensated in an amount calculated to defray\nadditional costs to the sheriff for the services performed, but such amount\nshall not exceed the rates provided for tax collection by KRS Chapter 134. All\nprocedures provided by KRS Chapter 134 concerning collection of delinquent\ntaxes by counties shall be applicable.\n(2) If a city does not elect to have city ad valorem taxes collected  by the sheriff as\nprovided in subsection (1) of this section, the city shall establish by ordinance\nprocedures for the collection of ad valorem taxes which shall specify the following:\n(a) The date that city ad valorem taxes are due and payable, except th at ad\nvalorem taxes on motor vehicles and motorboats shall be governed by the\nprovisions of KRS 134.800 to 134.830;\n(b) The manner of billing;\n(c) The place and manner for payment, which may permit the payment of the\ntaxes in installments under such terms and conditions specified in the\nordinance;\n(d) Discounts, if any, for early payment;\n(e) Any penalties and interest for late payment or nonpayment; and\n(f) Any other necessary procedures related to ad valorem tax administration not\notherwise in conflict with state law.\n(3) In cities proceeding under subsection (2) of this section, ad valorem taxes upon real\nor personal property shall be delinquent if not paid by the date due and payable by\nordinance or statute. A lien superior to all other liens, except a l ien for state taxes,\nwhether such liens were acquired before or after the maturity of the taxes referred to\nin this section, shall exist in favor of the city from the date the taxes are due, for the\namount of the taxes, interest and penalties, upon all the  real and personal property\nof the delinquent taxpayer. The city may enforce the lien by action in the name of\nthe city in the Circuit Court as provided by statute. In that action it may also obtain\na personal judgment against the delinquent taxpayer for t he tax, penalties, interest\nand costs of the suit.\n(4) Any city establishing penalties and interest for the late payment or nonpayment of\nad valorem property taxes under subsection (3) of this section may, by ordinance,\nprovide an amnesty program as determ ined by the city's legislative body for the\nforgiveness or a reduction of a taxpayer's accumulated penalties and interest for late\npayment or nonpayment of ad valorem property taxes in previous tax years.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44571","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"3f737307e09c26fe35e2a823aac74c6e16f7215adee2021aff918194638f4ec5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.060","next":"us-ky/krs-91a.080"},"notice":"GroundRules: Original legal text. Not legal advice."}