269.200 Collection of taxes by suit -- Rights of corporation -- Form of action.
182 words·~1 min read·
/ky/chapter-269/269-200A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)Taxes shall be collectible either by rule as provided in KRS 269.190, or by action,
equitable or ordinary, in any appropriate court. Suits for taxes shall be in the name
of the corporation. The plaintiff shall have all the rights of other plaintiffs in courts
of law and equity, and obtain a personal judgment against the owner for the amount
of the tax, with interest and costs, as well as the enforcement of the lien.
(2)The equitable actions shall be conducted like suits upon liens arising out of
contracts. The Circuit Court shall have jurisdiction of all amounts of ten dollars
($10) and over, exclusive of interest. The taxes due for earlier and later years may
be included in the petition and judgment. Suits against different persons owing
taxes may be joined in one action, and all persons interested in the question raised
in the pleadings or claiming an interest in the land sought to be sold may be joined
as plaintiffs or defendants. Proof in the action may be read for or against any party
properly before the court.