134.805 Clerk's commission for collecting taxes -- Notices of ad valorem taxes due

349 words·~2 min read·/ky/134-805

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

on motor vehicles.

(1)The county clerk shall be allowed by the Department of Revenue, for collecting

state ad valorem taxes on motor vehicles, a commission of four percent (4%) on

state taxes collected.

(2)The county clerk shall be allowed by the county treasurer, for collecting county and

special district ad valorem taxes on motor vehicles, a commission of four percent

(4%) on county and special taxes collected.

(3)The county clerk shall be allowed a commission of four percent (4%) of the school

district taxes collected.

(4)Effective January 1, 1985, the county clerk shall be allowed a commission of four

percent (4%) of the city or urban-county government taxes collected.

(a)For the convenience and benefit of the Commonwealth's citizens and to

maximize ad valorem tax collections, county clerks shall be responsible for

causing the preparation and mailing of a notice of ad valorem taxes due to the

January 1 owner, as defined in KRS 186.010(7)(a) and (c), of each motor

vehicle no later than forty-five

(45)days prior to the ad valorem tax and

registration renewal due date in each calendar year.

(b)When a vehicle is transferred in any year before the ad valorem taxes on that

vehicle have been paid, a notice of taxes due shall be sent within ten

working days after the date of transfer or notice of transfer to the owner as of

January 1 of that year.

(c)When ad valorem taxes on a vehicle become delinquent for sixty

(60)days, as

defined by KRS 134.810, a second notice shall be sent within ten

working days to the January 1 owner of record. The notice shall inform the

delinquent owner of the lien provisions provided by KRS 134.810 on all

vehicles owned or acquired by the owner of the vehicle at the time the tax

liability arose.

(d)These notices shall be calculated, prepared, and mailed first class on behalf of

county clerks by the AVIS. Nonreceipt of the notices required herein shall not

constitute any defense against applicable penalty, interest, lien fees, or costs

recovery.