UNOFFICIAL COPY 23 RS BR 1375
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AN ACT relating to city ordinances. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS 65.8801 TO KRS 65.8839 IS 3
CREATED TO READ AS FOLLOWS: 4
(1) Any city that establishes an ordinance pursuant to KRS 91A.070(2) may elect to 5
include the amount of any unpaid lien that has been recorded pursuant to KRS 6
65.8835 on any property tax bill that the city collects. 7
(a) The amount of the code enforcement lien shall be listed and treated as a 8
separate item on the property tax bill and shall not be considered a part of 9
the ad valorem tax liability. 10
(b) The late payment or nonpayment of a code enforcement lien listed pursuant 11
to this section shall not be enforced under KRS 91A.070 and shall remain 12
enforceable pursuant to KRS 65.8835 and subsection (2) of this section. 13
(2) In addition to the enforcement procedures authorized by KRS 65.8835, a city 14
government may elect to use KRS 91.481 to 91.527 to enforce uncollected liens 15
arising pursuant to KRS 65.8835 in the same manner as authorized for unpaid 16
tax bills. 17
Section 2. KRS 91.481 is amended to read as follows: 18
As used in KRS 91.484 to 91.527 and 92.810, unless the context otherwise requires: 19
(1) "Collector" means any city of the first class or any city which has adopted the 20
provisions of Section 1 of this Act.. 21
(2) "Land taxes" mean general taxes on real property and include the taxes both on land 22
and improvements thereon. 23
(3) "Master commissioner" or "circuit clerk" means the master commissioner and the 24
circuit clerk of the judicial district in which any collector[city of the first class] is 25
located. 26
(4) "Tax bill" means the statement of the land taxes and the lien thereon, levied and 27 UNOFFICIAL COPY 23 RS BR 1375
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assessed by any taxing authority. 1
(5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560. 2