135.020 Effect of notice of attachment -- Hearing -- Defense by taxpayer --

334 words·~2 min read·/ky/135-020

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

Judgment -- Delivery of debt to sheriff -- Release of taxpayer.

(1)The notice referred to in KRS 135.010 shall operate to enjoin the person named in it

from paying money, property, or any other thing of value owing at the time of the

service of the notice or accruing thereafter, in the amount mentioned in the notice,

until the matter is heard by the Circuit Court. The proceedings shall be docketed in

the name of the state. On the hearing by the court, the court may hear evidence, and

the person named in the notice shall be compelled to disclose in open court all

matters of account and indebtedness, whether of money, property, or labor, owing at

the date of the notice or incurred thereafter.

(2)The taxpayer may defend by showing that the property on which the tax claim is

based has never been assessed, or that the property is not subject to taxation, or that

the taxes have been paid, but it shall not be sufficient to show a defective

assessment merely.

(3)The judgment shall provide for the payment of the taxes due, and shall direct the

person named in the notice to pay or deliver to the sheriff or collector any money,

property, or other thing of value due the taxpayer at that time or at the time the

notice was served, to the extent of the taxes and costs, or to the extent of his

liability, including such liability as accrued after notice though paid or discharged.

If it is property, the sheriff or collector shall sell it, after advertising by handbill

posted at the courthouse door for ten

(10)days. If the person named in the notice

fails to attend or to make disclosure, the court shall render judgment against him for

the full amount due from the taxpayer.

(4)The person owing taxes shall not be discharged from liability for them until they are

fully paid, or the amount thereof is realized under the attachment proceedings.