Kentucky Revised Statutes — Title XI (Revenue and Taxation)
KRS 134.131 — County clerk to annually provide department with list of certificates of delinquency received from sheriff -- Publication on department's Web site
(1) On or before May 15, 2013, and each May 15 thereafter, each county clerk shall
provide or shall arr ange to provide to the department a list of all certificates of
delinquency received by the county clerk from the sheriff for that year, and that are
in the possession of the clerk on the day the information is provided. The list shall
include, at a minimu m, the property owner name, property address, and parcel
number or lot number if available. To the extent possible, the list shall be provided
to the department in an electronic format.
(2) On or before June 1, 2013, and on or before each June 1 thereafter , the department
shall publish on its Internet Web site a consolidated list of certificates of
delinquency by county. To the extent possible, within each county, the list shall be
in alphabetical order by property owner name, and shall include at a minimum the
property owner name, property address, and parcel number or lot number if
available.
(3) The information required by this section shall be provided by the county clerks and
department as a public service. The department, the county clerk, and the employees
thereof shall be held harmless regarding the content or any omission relating to
information provided.
(4) If the tax collection schedule is delayed in any county, that county shall provide the
information required by subsection (1) of this section to the department within thirty
(30) days of receipt from the sheriff, and the department shall publish the
information on its Web site within fifteen (15) days of receipt from the county clerk.
Source: official text