KY HB600

Counties may enforce collection of delinquent ad valorem tax bills using procedures in KRS 91.481 to 91.527, which were previously available only to first-class cities and cities adopting KRS 65.8834

County attorneys may opt to use the same enforcement procedures for collecting certificates of delinquency, including filing in rem actions in Circuit Court to enforce tax liens against real property

Certificates of delinquency bear 12% interest, and county attorneys receive 20% of amounts collected as compensation, with an additional 13% fee or reasonable attorney's fees if court action is filed

Property owners have a 60-day redemption period after a master commissioner's sale if the sale price is less than the certified assessed value, requiring payment of the purchase price plus 18% annual interest

Updates terminology throughout multiple statutes to modernize language, including replacing "infants" with "minors" and "incompetents" with "persons judicially found to be of unsound mind"