KRS 134.546 — Cause of action on certificates of delinquency -- Sale and deed on foreclosure -- No redemption -- Additional rights if owner is a taxing unit

(1) Any action to collect any amount due on a certificate of delinquency or personal
property certificate of delinquency may be brought at any time after the passage of
one (1) year from the date the taxes became delinquent, and shall be brought within
eleven (11) years of the date when the taxes became delinquent.
(2) A third-party purchaser may:
(a) Institute an action against the delinquent taxpayer to collect the amount of the
certificate of delinquency and any other certificates of delinquency
subsequently issued to the same third -party purchaser against the same
delinquent, and shall have all the remedies available for the enforcement of a
debt;
(b) Institute an action to enforce the lien provided in KRS 134.420, represented
by the certificate of delinquency and those certificates subsequently held by
the same third-party purchaser against the same delinquent or property; or
(c) Institute one (1) action including both types of actions mentioned in
paragraphs (a) and (b) of this subsection, and the joinder of actions shall not
be defeated if the delinquent taxpayer has disposed of any property covered by
the lien, but the purchaser of the property shall be made a defendant if the
judgment is to affect his or her interest in the property, and as between them
the delinquent taxpayer shall be responsible.
(3) If the state, county, or a taxing district is the owner of a certificate of delinquency or
personal property certificate of delinquency, it shall have, in addition to the
remedies provided in subsection (1) of this section, the right to distrain and sell any
property owned by the delinquent taxpayer, includin g that on which the lien
provided in KRS 134.420 has attached. Any property sold under distraint
proceedings shall be sold in the same manner as provided in KRS 131.500, except
that the exercise of the power shall be vested in the county attorney.
(4) Any property while owned by a delinquent taxpayer shall be subject to foreclosure
or execution in satisfaction of a judgment pursuant to an action in rem or an action
in personam, or both, to enforce the obligation.
(5) If property is sold pursuant to a judgme nt of foreclosure, it shall be appraised
pursuant to the provisions of KRS 426.520, and there shall be a right of redemption
as provided in KRS 426.530. If there is no purchaser at a foreclosure sale, the
master commissioner shall make a deed to the person or persons shown by record to
be the owner of the certificate or certificates of delinquency, and that person or
persons shall have a pro rata interest in accordance with the amount of their
respective certificates.
(6) The department may provide to a thi rd-party purchaser factual information related
to the owner or lessee of the coal, oil, gas reserves, or any other mineral resources
assessed under KRS 132.820(1) pursuant to an order entered in a foreclosure action
involving a certificate of delinquency f or unmined coal, oil, gas, or any other
mineral resources. The department may promulgate an administrative regulation
establishing a fee schedule for the provision of the information described in this
subsection. Any fee imposed shall not exceed the greate r of the actual cost of
providing the information or ten dollars ($10).