Request By:
Mr. Byron Lee Hobgood
City Attorney
City of Madisonville
P.O. Box 195
Madisonville, Kentucky 42431
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: William S. Riley, Assistant Attorney General
On August 14, 1978, OAG 78-547 was issued in which it was pointed out that KRS 134.420(2) requires a $1.25 filing fee to be added to the cost to the delinquent taxpayer to be paid by the taxpayer when he obtains a release of a lien.
The 1978 General Assembly amended the above statute, effective June 17, 1978, by stating that the clerk may charge a fee, pursuant to KRS 64.012, for filing a notice of lien or releasing a lien. (The fee provided for in KRS 64.012 is $5.00 for recording and $5.00 for releasing a state tax or lien.) The fee is to be paid by the taxing authority filing such lien and becomes a part of the lien as an added cost of the delinquent taxpayer to be paid by him as part of the amount necessary to release the lien. The lien shall be released by the taxing authority that filed the notice of lien.
OAG 78-547 is hereby modified to the extent set out above.