Payment, Collection, and Refund of Taxes

Chapter 134 - Payment, Collection, and Refund of Taxes
Chapter 133 - Supervision, Equalization, and Review of AssessmentsChapter 135 - Collection of Public Claims by Action
134.010 - Definitions for Chapter.134.015 - Due Dates -- Person Responsible for Payment -- Regular and Alternative Collection Schedules -- Discounts.134.020 - Repealed, 2010.134.030 - Repealed, 2010.134.035 - Repealed, 1950.134.036 - Repealed, 1950.134.037 - Repealed, 1950.134.040 - Repealed, 2010.134.050 - Repealed, 2010.134.060 - Repealed, 2010.134.070 - Repealed, 2010.134.080 - Repealed, 2010.134.090 - Repealed, 2010.134.100 - Repealed, 2010.134.110 - Repealed, 2010.134.119 - Sheriff Is Collector of Taxes -- Means of Payment -- Penalties -- Sale of Personal Property -- Compensation of Sheriff.134.120 - Repealed, 2010.134.121 - Transferees -- Rights and Obligations.134.122 - Transfer of Certificates of Delinquency by Sheriff to Clerk.134.125 - Interest on Certificates of Delinquency.134.126 - Duties of the Clerk Regarding Certificates of Delinquency -- Fees.134.127 - Payment of Amount Due on Certificate of Delinquency to the Clerk.134.128 - Process for Sale of Certificate of Delinquency by Clerks to Persons Not Listed in Krs 134.127(1)(a).134.129 - Registration for Sale of Certificates of Delinquency With Department of Revenue.134.130 - Repealed, 2010.134.131 - County Clerk to Annually Provide Department With List of Certificates of Delinquency Received From Sheriff -- Publication on Department's Web Site.134.140 - Investment of Tax Revenues Until Time of Distribution -- Disposition of Investment Earnings.134.145 - Repealed, 1980.134.146 - Repealed, 1980.134.147 - Repealed, 1980.134.148 - Repealed, 2010.134.150 - Repealed, 2010.134.160 - Office Rooms, Hours, and Books of Sheriff.134.170 - Repealed, 2010.134.180 - Repealed, 2010.134.190 - Collection of Tax From Taxpayer About to Remove or Conceal Property -- Payment of Delinquent Taxes Due on Property by One Holding Royalties or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.134.191 - Monthly Reporting and Payment of Taxes Collected by Sheriff.134.192 - Annual Settlement of Tax Collections by Sheriff.134.193 - Annual Sheriff's Tax Settlement Audit -- Requirements.134.200 - Repealed, 2010.134.210 - Repealed, 1950.134.215 - Outgoing Sheriff -- Delivery of Records and Unpaid Tax Bills to Successor -- Receipt for Unpaid and Partially Paid Tax Bills, Contents, Filing, Recording -- Responsibility for Collecting and Accounting for Accounts -- Settlement -- Notice of Temporary Refusal to Accept Payment of Taxes -- Expense Allowance to Outgoing Sheriff for Preparation of Receipt.134.220 - Repealed, 2010.134.230 - Bond to Be Executed by Sheriff -- Liability of Sheriff and Sureties.134.240 - Repealed, 2010.134.250 - Repealed, 2010.134.260 - Repealed, 2010.134.270 - Repealed, 2010.134.280 - Repealed, 2010.134.290 - Repealed, 2010.134.295 - Repealed, 2010.134.300 - Repealed, 2010.134.310 - Repealed, 2010.134.320 - Repealed, 2010.134.325 - Repealed, 2010.134.330 - Repealed, 2010.134.340 - Repealed, 2010.134.350 - Repealed, 2010.134.360 - Repealed, 2010.134.370 - Repealed, 1994.134.380 - Renumbered as Krs 134.547.134.382 - Repealed, 1998.134.385 - Repealed, 2010.134.390 - Repealed, 2010.134.400 - Renumbered as Krs 134.552.134.410 - Repealed, 2010.134.415 - Repealed, 1962.134.420 - Lien for Taxes.134.421 - Apportionment of Taxes on Real Property When One Owner Does Not Pay Taxes Due.134.430 - Repealed, 2010.134.440 - Repealed, 2010.134.450 - Repealed, 2010.134.452 - Third-party Purchaser of Certificate of Delinquency -- Fees -- Reasonable Attorneys' Litigation Fees -- Collection Limitations -- Notice to Proper Owner -- Legislative Findings.134.460 - Repealed, 2010.134.470 - Repealed, 2010.134.480 - Repealed, 2010.134.485 - Repealed, 2010.134.490 - Actions by Owner of Certificate of Delinquency to Collect or Foreclose Certificate -- Notice by Third-party Purchaser to Taxpayer -- Installment Payment Plans.134.495 - Renumbered as Krs 134.548.134.500 - Repealed, 2010.134.504 - Department to Collect or Contract With County Attorney for Collection of Certificates of Delinquency.134.505 - No Compensation to County Attorney Who Fails to Perform Duties as to Tax Claims.134.510 - Renumbered as Krs 134.549.134.520 - Renumbered as Krs 134.551.134.530 - Repealed, 1966.134.540 - Repealed, 2010.134.545 - Use of Funds by County Attorney.134.546 - Cause of Action on Certificates of Delinquency -- Sale and Deed on Foreclosure -- No Redemption -- Additional Rights If Owner Is a Taxing Unit.134.547 - Collection of Delinquent Taxes and Assessment of Omitted Property.134.548 - Assessment of Omitted Property in Action to Enforce Certificate of Delinquency or to Invalidate Land Tax Sale.134.549 - Sale and Conveyance of Land Obtained by Taxing Unit Through Action on Certificate of Delinquency -- Redemption by Taxpayer.134.550 - Repealed, 2010.134.551 - Refund to Purchaser of Certificate of Delinquency That Is Unenforceable or Declared Void -- Reassessment of Property.134.552 - Disposition of Penalties Collected on Delinquent Taxes and Omitted Assessments -- Use for Administration.134.560 - Repealed, 2010.134.570 - Repealed, 2010.134.580 - Refund of Taxes, Other Than Ad Valorem and Unconstitutional Taxes -- Immunity of the Commonwealth From Refund Suits Based on Combined or Consolidated Returns.134.590 - Refund of Ad Valorem Taxes or Taxes Held Unconstitutional.