KRS 134.119 — Sheriff is collector of taxes -- Means of payment -- Penalties -- Sale of personal property -- Compensation of sheriff

(1) (a) The sheriff shall be the collector of all state, county, county school district,
and other taxing district propert y taxes unless the payment is directed by law
to be made to some other person. The sheriff may contract to collect taxes on
behalf of cities, independent school districts, or any other governmental unit
with the authority to levy a property tax, if the enabling legislation authorizing
imposition of the tax permits the governmental unit to contract for the
performance of tax collection duties.
(b) The provisions of this chapter relating to the collection of property taxes shall
apply to other property tax co llectors to the extent that the governing body of
the city, school district, or taxing district appointing the tax collector has not
adopted alternative tax collection processes and procedures.
(2) Payment to the sheriff may be provided by any commercially acceptable means. The
sheriff may limit the acceptable methods of payment to those that ensure that
payment cannot be reversed or nullified due to insufficient funds.
(3) (a) 1. The sheriff shall accept payment from the day on which the tax bills are
mailed by the sheriff to the taxpayer as provided in KRS 133.220 and
133.230, through the day on which the sheriff files the uncollected tax
claims with the county clerk pursuant to KRS 134.122. During this time
period, the sheriff may accept full or partial payment for any outstanding
taxes or tax claims.
2. a. Any payments received by the sheriff by mail that:
i. Are received after the day on which uncollected tax claims
are filed with the county clerk pursuant to KRS 134.122; and
ii. Have a postmark that ref lects a date on or before the day the
uncollected tax claims are filed with the county clerk;
shall be accepted and processed, and the amount due shall be the
amount due immediately before the transfer of the uncollected tax
claims by the sheriff to the county clerk.
b. Payments described in this subparagraph may be processed as
agreed by the sheriff and county clerk.
c. Absent an agreement between the sheriff and the county clerk, the
payment shall be accepted and processed by the sheriff.
d. If the sheriff accepts and processes the payment, the sheriff shall
notify the county clerk, and the county clerk shall update his or her
records to reflect payment of the certificate of delinquency.
e. The sheriff and the county clerk shall reconcile all transactions
addressed by this subparagraph by preparation of an addendum to
the original reconciliation provided by the sheriff to the county
clerk at the time of transfer. The addendum shall be prepared thirty
(30) days after the original transfer, and shall be filed by the county
clerk in the clerk's order book.
(b) All payments received by the sheriff shall be entered immediately by the
sheriff on his or her books. Partial payments shall be credited against the total
amount due and shall be apportioned by the sheriff among the entities
included on the tax bill in the same proportion the amount due to each bears to
the amount paid.
(c) The acceptance of any payment before the taxpayer's tax liability has been
finally determined shall not imply that the pa yment was the correct amount
due and shall not preclude the assessment and collection of additional taxes
due or the refund of any part of the amount paid that is in excess of the
amount determined to be due.
(d) The sheriff may accept payment of any tax or tax claim from any other person
on behalf of the taxpayer. Any person making a payment on behalf of a
taxpayer may, upon the written notarized request of the taxpayer, be treated as
a transferee as provided in KRS 134.121.
(e) The sheriff may accept payment of any amount due on a delinquent tax claim
from any of the persons described in subparagraphs 1., 2., and 3. of this
paragraph without permission of the taxpayer. The person seeking to make the
payment shall provide sufficient proof to the sheriff tha t he or she meets the
requirements to pay under this paragraph. The sheriff 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. Any person listed in subparagraph
1., 2., or 3. of this paragraph who makes full payment, may, upon written
request to the sheriff, be treated as a transferee under KRS 134.121:
1. Any person holding a legal or equitable estate in the real or personal
property upon which the delinquent tax es are due, other than a person
whose only interest in the property is a lien resulting from ownership of
a prior year certificate of delinquency;
2. A tenant or lawful occupant of real property, or a bailee or person in
possession of any personal property upon which the delinquent taxes are
due; or
3. Any person having a mortgage on real property or a security interest in
real or personal property upon which the delinquent taxes are due.
(4) If, upon expiration of the five percent (5%) penalty period estab lished by KRS
134.015(2)(c), the real property tax delinquencies of a sheriff exceed fifteen percent
(15%) of the amount charged to the sheriff for collection, the department may
require the sheriff to make additional reasonable collection efforts. If the sheriff
fails to initiate additional reasonable collection efforts within fifteen (15) business
days following notification from the department that such efforts shall be made, the
department may assume responsibility for collecting the delinquent taxes. I f the
department assumes the responsibility for collecting delinquent taxes, the
department shall receive the amounts that would otherwise be paid to the sheriff as
fees or commissions for the collection of tax bills.
(5) In collecting delinquent taxes, the sheriff:
(a) May distrain and sell personal property owned by a delinquent taxpayer in the
amount necessary to satisfy the delinquent tax claim. The sale shall be made
under execution for cash. If the personal property of the delinquent taxpayer
within t he county is not sufficient to satisfy the delinquent tax claim, the
sheriff may sell so much of the personal property as is available; and
(b) Shall retain any amounts that come into his or her possession payable to a
delinquent taxpayer, other than claim s allowed for attendance as a witness,
and shall apply such amounts to the amount due on the delinquent tax claim.
(6) (a) As compensation for collecting property taxes the sheriff shall be paid the
following amounts, regardless of whether the amounts are collected by the
sheriff prior to filing the tax claims with the county clerk, or by the county
clerk after the tax claims become certificates of delinquency or personal
property certificates of delinquency:
1. From the Commonwealth the sheriff shall be pa id four and one -quarter
percent (4.25%) of the amount collected on behalf of the
Commonwealth;
2. From counties the sheriff shall be paid four and one -quarter percent
(4.25%) of the amount collected on behalf of the counties;
3. The sheriff shall be compen sated as provided by law or as negotiated if
negotiation is permitted by law, for collecting taxes on behalf of any
taxing district;
4. The sheriff shall be compensated as provided in KRS 160.500 for
collecting school district taxes;
5. The sheriff shall b e compensated as provided in KRS 91A.070 for
collecting taxes on behalf of any city; and
6. The sheriff shall be compensated as provided in KRS 75A.050 for
collecting taxes on behalf of any consolidated emergency services
district.
(b) The sheriff shall in clude the amounts he or she is entitled to under the
provisions of paragraph (a) of this subsection as part of the delinquent tax
claims filed with the county clerk. The amount so included shall become a
part of the certificate of delinquency, and shall be paid by the person paying
the certificate of delinquency rather than the taxing jurisdiction for which the
taxes were collected.
(7) As additional compensation for the collection of delinquent taxes, the sheriff shall
be entitled to an amount equal to ten percent (10%) of the total taxes due plus ten
percent (10%) of the ten percent (10%) penalty for all delinquent taxes. This fee
shall be added to the total amount due, and shall be paid by the person paying the
tax claim if payment is made to the sheriff, or the certificate of delinquency or
personal property certificate of delinquency if payment is made after the tax claim
has been filed with the county clerk.
(8) If, in the process of collecting property taxes, the sheriff becomes aware of a new
address for a taxpayer, the sheriff shall provide, on a form provided by the
department, the information relating to the new address to the property valuation
administrator, who shall update his or her records to reflect the new address.