Delinquent Tax FAQs
What forms of payments are accepted?
Payment shall be made by cashiers or certified check. Company checks may be accepted.
Can you tell me about Third Party Purchaser Dates?
All dates are close of business. Paperwork must be submitted by mail or in person. We will not accept any of the required documents via fax or email.
Aug 5th: Third Party Purchasers may need to register with the Department of Revenue (DOR) prior to being able to participate in the annual Clerk’s sale. This is the latest date that can show on your DOR registration as the date you may begin purchasing certificates of delinquency in and be eligible to participate in our sale. Department of Revenue Registration information is provided.
Aug 5th: Last day to submit list of current certificates of delinquency the purchaser is interested in purchasing at the sale, if purchaser was properly registered by the August 5th deadline. List must be prepared in order by tax bill number, lowest to highest.
Aug 5th: Last day for each third party purchaser to register with the county clerk to participate in clerk’s sale of priority or current year certificates of delinquency.
Aug 5th: Last day to submit list and payment of priority certificates of delinquency the purchaser intends to purchase. Payment should include 100% of the amount due for each certificate and the $28.00 lien assignment fee for each certificate listed.
How many people from my company can participate in the tax sales?
We are accepting only one representative per company to participate in the tax sale.
How does the sale process work?
The annual sale will be a lottery, serpentine style, with rounds as follows:
All rounds 1 bill
How can I view current delinquent tax bills?
What are the procedures for delinquent tax sales?
The annual sale of current year certificates of delinquency will be held in August 13th, 2019 at 10am, in the Fiscal Court Room located at 27 East Main Street.
The published notice of all current year certificates of delinquency will be advertised in spencer Magnet in July. After publication of the advertisement, a listing of these certificates will also be available online at http://kydtax.smllc.us/. The website address for this listing will also be included in the published ad in July. Our office will not provide lists of available bills.
Copies of all lists of priority certificates shall be available, by request, no later than forty-eight (48) hours prior to the sale. However, once the priority certificates have been approved, a comprehensive listing will be available at http://kydtax.smllc.us/. Additionally, purchasers may make request by contacting our office.
Third party purchasers may also obtain delinquent tax information in our office during normal business hours.
Can you explain bankruptcy issues with delinquent tax sales?
KRS 134.128 provides that any certificate of delinquency involved in bankruptcy litigation in which the county attorney or department has filed a claim shall be prohibited from being sold by the county clerk. However, since local officials are often not informed timely of these filings, third party purchasers should be encouraged to do their own research before purchasing certificates of delinquency at a tax sale. A subscription service know as “PACER” can be utilized by third party purchasers to get up to date information about bankruptcy filings. Third party purchasers can obtain more information about this service by visiting www.pacer.psc.uscourts.gov