KRS § 134.810 — KY Code / Title XI / Chapter 134 / Section 134.810
134.810 Date on which taxes become due or delinquent
Status: in_force

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 the 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 birth 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 motor 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 vehicle 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 the 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 leased 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 database. 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.