Kentucky

Kentucky county clerks hold an annual sale of certificates of delinquency on a statewide schedule. A purchaser may sue to collect one year after the taxes became delinquent. Statute: KRS §134.420.

A purchased certificate of delinquency represents the tax lien on the property. The purchaser may enforce the lien in court after one year from the date the taxes became delinquent. KRS §134.420.

Certificates of delinquency bear simple interest at 12% per year. KRS § 134.125.

En Kentucky los secretarios de condado realizan una venta anual de certificados de morosidad según un calendario estatal. Un comprador puede demandar el cobro un año después de que los impuestos entraron en mora. Estatuto: KRS §134.420.

Un certificado de morosidad comprado representa el gravamen fiscal sobre la propiedad.

Los certificados de morosidad devengan interés simple de 12% anual. KRS § 134.125.

• County clerks sell certificates of delinquency to registered third-party purchasers
  Statute text

  Establish a process to be used by county clerks in determining the order in which interested third-party purchasers may select and pay available certificates of delinquency at the annual sale.

• Buyer must notify the owner within 50 days after receiving the certificate
  Statute text

  Within fifty (50) days after the delivery of a certificate of delinquency by the clerk to a third-party purchaser, the third-party purchaser shall send a notice to the delinquent taxpayer

• To foreclose, the purchaser must bring a court action to enforce the lien
  Statute text

  Institute an action to enforce the lien provided in KRS 134.420, represented by the certificate of delinquency

• A foreclosure sale carries a right of redemption under KRS 426.530
  Statute text

  If property is sold pursuant to a judgment 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.

Harder for beginners: Buyers must keep sending notices to the owner every six months until they start collection.

Más difícil para principiantes: Los compradores deben enviar avisos al propietario cada seis meses hasta iniciar el cobro.

• Collection suits must be filed within 11 years of the date the taxes became delinquent
  Statute text

  and shall be brought within eleven (11) years of the date when the taxes became delinquent.

• Las demandas de cobro deben presentarse dentro de 11 años desde la morosidad
  Statute text

  and shall be brought within eleven (11) years of the date when the taxes became delinquent.

• Check lien priority: the tax lien ranks ahead of other obligations on the property
  Statute text

  shall have priority over any other obligation or liability for which the property is liable.

• Certificates in bankruptcy or county or state litigation, or under a payment plan, cannot be paid
  Statute text

  Prohibit the payment of any certificates of delinquency: 1. Involved in bankruptcy litigation in which the county attorney or department has filed a claim; 2. Involved in other litigation initiated by the county attorney or the department, or in which the county attorney or department responds or files a claim; 3. Under a payment plan

• Revise la prioridad: el gravamen fiscal tiene prioridad sobre otras obligaciones de la propiedad
  Statute text

  shall have priority over any other obligation or liability for which the property is liable.

• No pueden pagarse certificados en quiebra, en litigio del condado o del estado, o con plan de pagos
  Statute text

  Prohibit the payment of any certificates of delinquency: 1. Involved in bankruptcy litigation in which the county attorney or department has filed a claim; 2. Involved in other litigation initiated by the county attorney or the department, or in which the county attorney or department responds or files a claim; 3. Under a payment plan

Platform: County clerk (annual sale)

• Check the Department of Revenue's statewide sale schedule for your county
  Statute text

  Establish an annual statewide schedule for the sale of certificates of delinquency in each county. The schedule shall be published on the department's website at least ten (10) days prior to the first sale.

• Register with the county clerk at least one week before the sale
  Statute text

  Require all potential participants in the sale to register at least one (1) week in advance with the county clerk;

• If you plan to pay more than five certificates statewide in a year, register with the Department of Revenue
  Statute text

  Pays or plans to pay more than five (5) certificates of delinquency statewide;

• At the sale, the clerk sets the order in which buyers select and pay certificates
  Statute text

  Establish a process to be used by county clerks in determining the order in which interested third-party purchasers may select and pay available certificates of delinquency at the annual sale.

Deposit: Advance deposit required, based on the most you may pay for certificates

Platform: Secretario del condado (venta anual)

• Consulte el calendario estatal de ventas del Departamento de Ingresos para su condado
  Statute text

  Establish an annual statewide schedule for the sale of certificates of delinquency in each county. The schedule shall be published on the department's website at least ten (10) days prior to the first sale.

• Regístrese con el secretario del condado al menos una semana antes de la venta
  Statute text

  Require all potential participants in the sale to register at least one (1) week in advance with the county clerk;

• Si planea pagar más de cinco certificados en el estado en un año, regístrese con el Departamento de Ingresos
  Statute text

  Pays or plans to pay more than five (5) certificates of delinquency statewide;

• En la venta, el secretario fija el orden en que los compradores eligen y pagan certificados
  Statute text

  Establish a process to be used by county clerks in determining the order in which interested third-party purchasers may select and pay available certificates of delinquency at the annual sale.

Depósito: Se requiere un depósito anticipado según el monto máximo que puede pagar por certificados

Yes, after the annual sale (registration rules apply)

Certificates not paid at the annual sale may be paid to the county clerk at any time after the sale, subject to registration rules.

Los certificados no pagados en la venta anual pueden pagarse al secretario del condado en cualquier momento después de la venta, según las reglas de registro.

• County clerk offices
  Statute text

  The sale in each county shall be administered by the county clerk.