KRS § 91.4883 — KY Code / Title IX / Chapter 91 / Section 91.4883
91.4883 Publication of notice
Status: in_force

91.4883 Publication of notice.

(1) Within thirty (30) days after the filing with the Circuit Court clerk of an

enforcement suit for the collection of unpaid taxes under the provisions of KRS

91.484 to 91.527, the collector shall cause a notice of enforcement to be published

two (2) times, once each week, during successive weeks, and on the same day of

each week, otherwise in accordance with the provisions of KRS Chapter 424.

(2) Such notice shall be in substantially the following form:

NOTICE OF ENFORCEMENT OF LIEN FOR DELINQUENT LAND TAXES BY

ACTION IN REM

Public Notice is hereby given that on the ______ day of _________, 19_____, the City of

____________ of ___________ County, Kentucky, filed a petition, being Action Number

_________, in the Circuit Court of _________ County, Kentucky, at _________ (stating

the city), for the enforcement of liens for delinquent land taxes against the real estate

situated in such city, all as described in said petition.

The object of said suit is to obtain from the court a judgment enforcing the city's tax and

other liens against such real estate and ordering the sale of such real estate for the

satisfaction of said liens thereon (except right of redemption in favor of the United States

of America if any), including principal, interest, penalties, and costs. Such action is

brought against the real estate only and no personal judgment shall be entered therein.

The count number assigned by the city to each parcel of real estate, a description of each

such parcel by street address and the property valuation administrator's tax parcel number

(district, block, lot and sub-lot), a statement of the total principal amount of all delinquent

city tax bills against each such parcel of real estate, all of which, as to each parcel, is

more fully set out and mentioned by count in the aforesaid petition, and the name of any

taxing authority or person of record owning or holding any tax bill or claiming any right,

title, or interest in or to, or lien upon, any such parcel of real estate as set out in the

petition, are respectively as follows:

(Here set out the respective count numbers, property descriptions, names of taxpayers of

record and statements of total principal amounts of tax bills, and names of those other

interested persons of record next above referred to.)

The total principal amounts of delinquent taxes set out in this notice do not include the

lawful interest, penalties, and costs which have accrued against the respective parcels of

real estate.

Any person or taxing authority owning or holding any tax bill or claiming any right, title,

or interest in or to, or lien upon, any such parcel of real estate must file an answer to such

suit in the office of the Circuit Court clerk of _________ county in _________, and a

copy of such answer with the city of __________ in accordance with the Kentucky Rules

of Civil Procedure, on or before the _____ day of _________, 19_____, and in such

answer shall set forth in detail the nature and the amount of such interest and any defense

or objection to the enforcement of the tax liens, or any affirmative relief he or it may be

entitled to assert with respect thereto.

Any person having any right, title, or interest in or to, or lien upon, any parcel of such real

estate may have the city's claims against such parcel dismissed from the action by paying

all of the sums mentioned therein to the city of __________ including principal, interest,

penalties, and costs then due, at any time prior to the enforcement sale of such real estate

by the master commissioner.

In the event of failure to answer on or before the date herein fixed as the last day for filing

answer in the suit, by any person having the right to answer, such person shall be forever

barred and foreclosed as to any defense or objection he might have to the enforcement of

such liens for delinquent taxes and the judgment of enforcement may be taken by default.

Redemption may be made for a period of sixty (60) days after the master commissioner's

enforcement sale, if the sale price is less than the parcel's current assessed value as

certified by the Department of Revenue. Each such person having any right, title, or

interest in or to, or any lien upon, any such parcel of real estate described in the petition

so failing to answer or redeem, as aforesaid, shall be forever barred and foreclosed of any

right, title, or interest in or to, or lien upon, or any equity of redemption in said real estate.

_________________, Kentucky

(name of city)

_________________

Attorney

_________________

_________________

_________________

Address

_________________

Phone

_________________

Date of first publication