How can a city collect delinquent real property taxes?
There are two ways a city may collect real property taxes. The city may provide by ordinance for the collection of real property taxes by the county sheriff in accordance or may provide for its own tax collection. In either case, the city must pass an ordinance specifying the tax collection means. If a city elects to collect taxes independently, it may use any of three methods for the collection of delinquent taxes: 1. A lien superior to all other liens, except a lien for state taxes, exists in favor of the city from the date the taxes are due for a period of 10 years. The city may enforce the lien by action in the name of the city in circuit court. 2. Any city of the second through the sixth class may utilize the tax foreclosure method authorized for cities of the first class by KRS 91.481-91.527. Basically, this allows the city to enforce tax liens by bringing suit against a number of parcels of real estate in one petition; OR 3. A city may, by interlocal agreement with the state and
