KRS 134.190 — Collection of tax from taxpayer about to remove or conceal property -- Payment of delinquent taxes due on property by one holding royalties or payments derived therefrom

(1) A sheriff who believes, on reasonable grounds, that any person from whom a t ax is
due is about to conceal or remove his property from the state, county or taxing
district shall immediately collect the taxes in the manner provided for the collection
of taxes, costs and penalties of delinquent taxpayers.
(2) Anyone holding royalties or payments derived from property shall, if requested by
the Department of Revenue, sheriff, or collector, remit payment for delinquent taxes
due on that property. However, the amount remitted shall not exceed the total
amount being held. The delinquent t ax payment may be deducted from the royalties
or payments owed to the property owner. The property tax bill receipt shall be
evidence of payment and authorization for deduction.