134.4 21 Apportionment of taxes on real property when one owner does not pay taxes due. (1) When real property is owned by two (2) or more persons and had been assessed as one (1) tract, and one (1) owner does not pay his or her share of the taxes due, the taxes owed by the owner failing to pay may be paid by any other owner. Any owner who pays the amount due by another owner under this section shall have a lien on the delinquent taxpayer's portion of the real property for the amount paid and may file suit to r ecover the amount paid. (2) (a) Whenever one (1) tax claim or certificate of delinquency exists on land which is divided both as to ownership and area into two (2) or more tracts, any person or persons owning any of the tracts may, upon ten (10) days' noti ce given to the owners of the other tracts, make application to the county attorney and to the property valuation administrator of the county for an apportionment of the assessment. (b) The property valuation administrator of the county may make an apporti onment of the amount of the encumbrance among the owners of each tract according to the value of their respective interests as shown by the proof introduced by them. of the county may make an apporti onment of the amount of the encumbrance among the owners of each tract according to the value of their respective interests as shown by the proof introduced by them. (c) Any owner of a tract for which the tax claim or certificate of delinquency was apporti oned may have the encumbrance on his or her property released by paying to the sheriff his or her pro rata share of the tax claim or to the county clerk his or her pro rata share of the certificate of delinquency as ascertained by the decision of apportion ment. (d) The determination of the property valuation administrator of the county shall be final unless an appeal therefrom to the Circuit Court is prosecuted within sixty (60) days from the issuance of the decision. Effective: January 1, 2010 History: Created 2009 Ky. Acts ch. 10, sec. 17, effective January 1, 2010.
Kentucky Legal Code