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Code · Kentucky · Chapter 134 — Payment, collection, and refund of taxes

134.125 Interest on certificates of delinquency.

112 words·~1 min read·/ky/chapter-134/134-125

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(1)A certificate of delinquency or personal property certificate of delinquency shall
bear simple interest at twelve percent (12%) per annum. Interest shall initially be
calculated based on the base amount established by KRS 134.122(2)(d). Interest
shall be calculated in subsequent months on the outstanding balance of the base
amount until paid. A fraction of a month shall be counted as an entire month.
(2)If a certificate of delinquency is paid by a third-party purchaser, the amount paid by
the third-party purchaser shall become the base amount upon which simple interest
is initially calculated. Interest shall be calculated in subsequent months on the
outstanding balance of the base amount until paid.
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