91.61 0 Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed. The city or a consolidated local government shall deduct, from the amount of its obligation to any person, the amount of the taxes, interest, and penalties that s uch person owes or is liable for to the city or consolidated local government, and shall surrender to that person the canceled tax bills therefor, which shall be a discharge of the obligation of the city or consolidated local government to that person to t he amount so deducted. Effective: July 15, 2002 History: Amended 2002 Ky. Acts ch. 346, sec. 100, effective July 15, 2002. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2753.
Kentucky Legal Code