Kentucky House Bill 19 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 7 2014 - 25% progression, died in committee
Action: 2014-01-07 - to Appropriations & Revenue (H)
Pending: House Appropriations and Revenue Committee
Text: Latest bill text (Draft #1) [MS Word]

Amend KRS 44.030 and 131.560 to prohibit the offsetting of a person's financial claim against the state or a local government, including claims for individual income tax refunds, to satisfy a delinquent property tax debt owed to the state or any local government if the 11-year period established for liens on the property on which the tax has become delinquent has expired; amend KRS 134.015 to extinguish the personal debt of a taxpayer for delinquent property taxes upon the expiration of the 11-year period established for liens on the property on which the taxes have become delinquent; amend KRS 134.490 to clarify that a third-party purchaser of a certificate of delinquency may institute an action to collect on the certificate anytime after the 1-year tolling period but prior to the 11-year period established in KRS 134.546; amend KRS 134.546 to provide that a certificate of delinquency becomes null and void 11 years from the date when the taxes became delinquent.

AN ACT relating to the collection of delinquent taxes.

Rep. Brent Yonts [D]

Date	Chamber	Action
2014-01-07	House	to Appropriations & Revenue (H)
2014-01-07	House	introduced in House
2014-09-04	House	To: Interim Joint Committee on Appropriations and Revenue

Type	Source
Summary	http://www.lrc.ky.gov/record/14RS/HB19.htm
Text	http://www.lrc.ky.gov/record/14RS/HB19/bill.doc
Supplement	http://www.lrc.ky.gov/record/14RS/HB19/LM.doc