Bill > HB159

This bill establishes a comprehensive mass foreclosure procedure for counties in Kentucky to collect delinquent land taxes. The legislation allows counties to enforce tax liens through an in rem legal action (a lawsuit against property itself, not the property owner) when land taxes remain unpaid six months after their due date. Key provisions include creating a detailed process for filing tax lien enforcement suits, requiring public notices and individual notices to potential interested parties, and establishing a 60-day redemption period for property owners if the sale price is less than the property's assessed value. The bill specifies that county attorneys can now include a mass foreclosure procedure in their contracts with the Department of Revenue and can collect additional fees for litigation, including up to $2,000 in reasonable attorney's fees. If a property is sold at a tax sale, the purchaser receives a fee simple title after the redemption period expires, and any previous owners are permanently barred from reclaiming the property. The legislation also provides a clear framework for how sale proceeds will be distributed, prioritizing court costs and tax bills, and allows counties to hold, sell, lease, or utilize properties acquired through these tax sales at their discretion.

Budget and Finance

https://apps.legislature.ky.gov/record/25RS/hb159.html