Request By:
Mr. Terry K. Stevens
Ballard County Attorney
Ballard County Courthouse
Wickliffe, Kentucky 42087
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Charles W. Runyan, Asst. Deputy Attorney General
Your question about the Watershed Conservancy District was written as follows:
"In 1980, the Watershed Conservancy District pursuant to KRS 262.745(1) and KRS 262.760 levied a tax of 1.65 mills per one dollar fair cash value on real estate within the conservancy district."
Is the county sheriff authorized under KRS 262.770, or any other relevant statute to advertise the names of those taxpayers who are delinquent in the payment of said taxes as he does in regard to those delinquent state and tax ad valorem taxpayers?
Also, for those taxpayers who remain delinquent after the advertisement, is it legal to file a tax lien on their property, and, if so, does the Fiscal Court or the Watershed Board direct such action?"
KRS 262.770 reads:
"(1) The sheriff shall collect the taxes due the district at the same time and in the same manner in which he collects the state and county ad valorem tax and shall in like manner report to the county judge/executive and make his annual and final settlement with the fiscal court of the county or counties involved. He shall be allowed a fee not to exceed four percent (4%) for collection of this tax.
(2) Such taxes shall be subject to the same due and delinquency date, discounts, penalties and interest as are applied to the collection of ad valorem taxes."
Under the express language of KRS 262.770, the sheriff is authorized to pursue such delinquent taxes just as he would in the case of state and county taxes. See KRS 134.020, 134.140, 134.340, 134.430, 134.440, and 134.450. See specifically KRS 134.440, relating to the advertisement of sale of tax claims.
As for liens for taxes, the Watershed Conservancy District has a lien, pursuant to KRS 134.420, on the property assessed for taxes due it for five (5) years following the date when the taxes become delinquent, and also on any real property owned by a delinquent taxpayer at the date when the sheriff offers the tax claims for sale as provided in KRS 134.430 and 134.440. See