HB 298/FN/LM (BR 89) - A. Simpson, D. Graham
AN ACT relating to the collection of property taxes.
Amend KRS 134.010 to define "priority certificate of delinquency"; amend KRS 134.119 to clarify responsibility for the processing of payments received by the sheriff after certificates of delinquency have been transferred to the county clerk, and to require the sheriff to provide updated address information to the property valuation administrator; amend KRS 134.121 to provide that a transferee shall not be entitled to collect legal fees or expenses incurred in pursuing collection of a certificate of delinquency; amend KRS 134.122 to require the clerk to return a certificate of delinquency to the sheriff upon request so the sheriff can process payment, and to require the clerk to provide any updated address information to the property valuation administrator; amend KRS 134.125 to clarify how interest is calculated on certificates of delinquency; amend KRS 134.127 to delete provisions prohibiting the sale of certificates of delinquency relating to unmined coal, oil or gas reserves or other mineral or energy resources; amend KRS 134.128 to correct a drafting error, and to require personal property certificates of delinquency to be advertised; amend KRS 134.128 to require that a date be set for the sale of priority certificates of delinquency and to require that a process be established for county clerks to identify, verify, and sell priority certificates of delinquency; amend KRS 134.490 to provide that third parties holding unmined minerals certificates shall obtain updated address information from the Department of Revenue to permit the department to charge up to $2 for providing the information; and to provide that third party purchasers offering installment payment plans may not charge, assess, or collect from the taxpayer any fees, charges, interest or other amounts in excess of what is permitted by KRS Chapter 134; amend KRS 134.504 to require at least 20 days between the two notices sent from the county attorney to the delinquent taxpayer, and to address how partial payments should be handled if a payment plan is in default; amend KRS 134.546 to allow the Department to provide unmined minerals information to third-party purchasers upon a court order; amend KRS 134.990 to allow as an additional penalty the nullification of any purchases of certificates of delinquency made in violation of the requirements established by KRS 134.128; amend KRS 132.180 to correct an erroneous reference; amend KRS 131.190 to allow the department to provide unmined minerals information to third-party purchases upon a court order, and to allow the department to charge a fee for such information not to exceed the greater of the actual cost of providing the information or $10; amend KRS 134.126 to conform; provide that the fee structure established by Section 2 of the Act (KRS 134.119) shall apply for calendar year 2009.
HB 298 - AMENDMENTS
HFA (1/Title, A. Simpson) - Make title amendment.
HFA (2, A. Simpson) - Insert emergency clause, providing that the provisions of the Act are effective for sales of certificates of delinquency scheduled to be held in 2010; declare an EMERGENCY.
Jan 20-introduced in House
Jan 21-to Appropriations & Revenue (H)
Feb 1-posting waived
Feb 2-reported favorably, 1st reading, to Calendar
Feb 3-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Thursday, February 4, 2010; floor amendments (1-title) and (2) filed
Feb 4-3rd reading, passed 89-6 with floor amendments (1-title) and (2)
Feb 5-received in Senate
Feb 8-to State & Local Government (S)
Mar 17-reported favorably, 1st reading, to Consent Calendar
Mar 18-2nd reading, to Rules
Mar 24-posted for passage in the Consent Orders of the Day for Thursday, March 25, 2010
Mar 25-3rd reading, passed 37-0; received in House; enrolled, signed by Speaker of the House
Mar 26-enrolled, signed by President of the Senate; delivered to Governor
Apr 7-signed by Governor (Acts ch. 75)