KRS 134.810 — Date on which taxes become due or delinquent

(1) All state, county, city, urban -county government, school, and special taxing district
ad valorem taxes shall be due and payable on or before the earlier of the last day of
the month in which registration renewal is required by law for a motor vehicle
renewed or the last day of the month in which a vehicle is transferred.
(2) All state, county, city, urban -county government, school, and special taxing district
ad valorem taxes due on motor vehicles shall become delinquent following the
earlier of the end of the month in which registration renewal is required by law or
the last day of the second calendar month following the month in which a vehicle
was transferred.
(3) Any taxes which are paid within thirty (30) days of becoming delinquent shall be
subject to a penalty of three percent (3%) on the taxes due. However, this penalty
shall be waived if the tax bill is paid within five (5) days of the tax bill being
declared delinquent. Any taxes which are not paid within thirty (30) days of
becoming delinquent shall be subject to a penalty of ten percent (10%) on the taxes
due. In addition, interest at an annual rate of fifteen percent (15%) shall accrue on
said taxes and penalty from the date of delinquency. A penalty or interest shall not
accrue on a motor vehicle under dealer assignment pursuant to KRS 186A.220.
(4) When a motor vehicle has been transferred before registration renewal or before
taxes due have been paid, the owner pursuant to KRS 186.010(7)(a) and (c) on
January 1 of any year shall be liable for th e taxes on the motor vehicle, except as
hereinafter provided.
(5) If an owner obtains a certificate of registration for a motor vehicle valid through the
last day of his second birth month following the month and year in which he
applied for a certificate of registration, all state, county, city, urban -county
government, school, and special tax district ad valorem tax liabilities arising from
the assessment date following initial registration shall be due and payable on or
before the last day of the first b irth month following the assessment date or date of
transfer, whichever is earlier. Any taxes due under the provisions of this subsection
and not paid as set forth above shall be considered delinquent and subject to the
same interest and penalties found in subsection (3) of this section.
(6) For purposes of the state ad valorem tax only, all motor vehicles:
(a) Held for sale by a licensed motor vehicle dealer, including licensed motor
vehicle auction dealers;
(b) That are in the possession of a licensed mot or vehicle dealer, including
licensed motor vehicle auction dealers, for sale, although ownership has not
been transferred to the dealer; and
(c) With a salvage title held by an insurance company;
on January 1 of any year shall not be taxed as a motor veh icle pursuant to KRS
132.485 but shall be subject to ad valorem tax as goods held for sale in the regular
course of business under the provisions of KRS 132.020(1)(e) and 132.220.
(7) Any provision to the contrary notwithstanding, when any ad valorem tax on a motor
vehicle becomes delinquent, the state and each county, city, urban -county
government, or other taxing district shall have a lien on all motor vehicles owned or
acquired by th e person who owned the motor vehicle at the time the tax liability
arose. A lien for delinquent ad valorem taxes shall not attach to any motor vehicle
transferred while the taxes are due on that vehicle. For the purpose of delinquent ad
valorem taxes on le ased vehicles only, a lien on a leased vehicle shall not be
attached to another vehicle owned by the lessor.
(8) The lien required by subsection (7) of this section shall be filed and released by the
automatic entry of appropriate information in the AVIS d atabase. For the filing and
release of each lien or set of liens arising from motor vehicle ad valorem property
tax delinquency, a fee of two dollars ($2) pursuant to this section shall be added to
the delinquent tax account. The fee shall be collected and retained by the county
clerk who collects the delinquent tax.
(9) The implementation of the automated lien system provided in this section shall not
affect the manner in which commercial liens are recorded or released.