134.127 Payment of amount due on certificate of delinquency to the clerk. - Kentucky Statutes

Download pdf

Loading PDF...

Page 1 of 3 134.127 Payment of amount due on certificate of delinquency to the clerk. (1) (a) The following persons may pay to the county clerk at any time the total amount due on a certificate of delinquency or personal property certificate of
delinquency that is owned by the taxing jurisdictions and in the possession of
the county clerk. It shall be the responsibility of the person seeking to pay the
county clerk to provide sufficient proof to the county clerk that he or she
meets the requirements to pay under this paragraph. The county clerk shall be
held harmless if he or she relies upon information provided and accepts
payment from a person not qualified to pay under this paragraph. The county
clerk may also accept partial payments from these persons:
1. The person primarily liable on the certificate of delinquency or personal
property certificate of delinquency, or a person paying on behalf of the
person primarily liable on the certificate, provided that a person paying
on behalf of the person primarily liable on the certificate under this
paragraph shall, notwithstanding the provisions of KRS 134.126(5), be
treated in the same manner as the person primarily liable on the
certificate and shall not be treated as an assignee or a transferee under
the provisions of this chapter; and 2. The following persons may pay a certificate of delinquency or personal
property certificate of delinquency that relates to the specific property in
which he or she has an interest, other than a person whose only interest
in the property is an interest resulting from a prior year certificate of
delinquency:
a. Any person having a legal or equitable estate in real property
subject to a certificate of delinquency; b. A tenant or lawful occupant of real property, or a bailee or person
in possession of any personal property; or c. Any person having a mortgage on real property or a security
interest in real or personal property. Upon full payment of a certificate of delinquency under this
subparagraph, KRS 134.126(5), (6), (7), and (8) shall apply regarding
the rights and interests of the person making the payment. (b) Any other person may pay the total amount due on a certificate of delinquency that is owned by the taxing jurisdictions and in the possession of the county
clerk to the county clerk after ninety (90) days have passed from the filing of
the tax claims with the county clerk in accordance with KRS 134.128. (c) 1. Only the persons listed in paragraph (a) of this subsection may pay a
personal property certificate of delinquency. Personal property
certificates of delinquency shall not be included in any sale conducted
under KRS 134.128, and may not be purchased by any third party not
specifically listed in paragraph (a) of this subsection. 2. A certificate of delinquency on property of a public service company
that is centrally assessed, and that includes personal property and real Page 2 of 3 property on the same certificate of delinquency, shall be treated for all
purposes as a certificate of delinquency on real property. (2) The duties of the county clerk with regard to payment of a certificate of delinquency or personal property certificate of delinquency by a person other than the person
primarily liable on the certificate, are set forth in KRS 134.126(5) and (6). (3) (a) The delinquent taxpayer or any person having a legal or equitable estate in the property covered by a certificate of delinquency may, at any time, pay the total
amount due to a third-party purchaser of a certificate of delinquency. The
third-party purchaser may also accept payment from any other person at any
time. (b) When full payment for a certificate of delinquency is made to a third-party purchaser, the third-party purchaser shall execute a release of the lien in
accordance with the provisions of KRS 382.365. The remedies included in
KRS 382.365 shall apply if the third-party purchaser fails to release the lien as
provided in KRS 382.365. (c) Any person other than the person primarily liable on a certificate of delinquency who pays a certificate of delinquency to a third-party purchaser
may, by paying a fee pursuant to KRS 64.012, have the county clerk record
the payment, and the recordation shall constitute an assignment thereof, and
KRS 134.126(6) and (8) shall apply. Failure of an assignee to record the
assignment shall render the claim of such person to any real estate represented
thereby inferior to the rights of other bona fide purchasers, payors, or
creditors. (d) If the third-party purchaser fails to release the lien in accordance with the provisions of KRS 382.365, or to surrender the certified copy of the certificate
of delinquency to the person making full payment within thirty (30) days after
payment has been tendered at the mailing address designated in the notice
required by KRS 134.490 or the mailing address of record in the county clerk's
office if no notice has been provided as required by KRS 134.490, the person
making the payment shall have all of the remedies provided in KRS 382.365. (e) 1. A person entitled to make payment under this section who is having
difficulty locating the third-party purchaser of the certificate of
delinquency to make payment may send a registered letter addressed to
the third-party purchaser of record at the address reflected in the most
recent notice received from the third-party purchaser pursuant to KRS
134.490, or if no notice has been received, at the address reflected in the
records of the county clerk, indicating a desire to make payment. If the
letter is returned by mail unclaimed, or if the third-party purchaser fails
to respond in writing within thirty (30) days, the sender may take to the
county clerk as proof of mailing the certified mail receipts stamped by
the post office showing that the certified letter was mailed to the correct
address and the date it was mailed. If the letter was returned, the sender
shall also provide the returned letter to the clerk. The sender shall attest
under oath that the letter was mailed to the correct address, and if the Page 3 of 3 letter was not returned, the attestation shall also provide that the third-
party purchaser did not respond in writing within thirty (30) days of the
date the letter was mailed. The department shall develop attestation
forms for distribution to the county clerks that include a notice that any
false statement made in the attestation shall be punishable by law. The
form shall be a public record under KRS 519.010(2), subject to KRS
519.060(1)(a). The clerks' taking of such testimony shall be an official
proceeding under KRS 523.010(3). 2. Upon the acceptance of proof and attestation by the county clerk that the
person has failed in his or her attempt to contact the third-party
purchaser about making payment, the person may pay the full amount
due as reflected in the records maintained by the county clerk plus
applicable interest, and the county clerk shall make the necessary
assignment or release of the certificate of delinquency. 3. The county clerk shall deposit the money paid in an escrow account for
this specific purpose in a bank having its deposits insured with the
Federal Deposit Insurance Corporation. The name of the bank in which
the money is deposited shall be noted on the certificate of delinquency.
The county clerk may maintain one (1) escrow account for all deposits
made pursuant to this subparagraph and shall maintain a record
reflecting the amount due each owner of a certificate of delinquency. 4. The county clerk may deduct the sum of twenty dollars ($20) as a fee for
such service. 5. The county clerk shall mail a copy of the certificate of delinquency by
regular mail to the third-party purchaser of record at the address on the
certificate of delinquency. 6. If any county clerk fails to pay to the person entitled thereto, upon
written demand clearly identified as a demand for payment, the money
received in payment of a certificate of delinquency, the county clerk and
the county clerk's sureties shall be liable for the amount of the payment
and twenty percent (20%) interest thereon annually from the fifteenth
day after the time the county clerk received the written demand until
paid. (4) Copies of the records provided for in this section and KRS 134.126, when certified by the county clerk, shall be evidence of the facts stated in them in all the courts of
this state. Effective: April 7, 2010
History: Amended 2010 Ky. Acts ch. 75, sec. 6, effective April 7, 2010. -- Created 2009 Ky. Acts ch. 10, sec. 9, effective January 1, 2010.