Transfer of Certificates of Delinquency by sheriff to clerk
As per KRS 134.122, on April 15 or 3 months and 15 days from the date the taxes were due, the sheriff shall turn over all uncollected current year tax bills to the clerk. Uncollected tax bills become certificates of delinquency to be collected by the clerk for all taxing jurisdictions. The clerk accepts payments for certificates of delinquency. Sometime in mid-July, the clerk offers the certificates of delinquencies for sale. Each certificate purchased will bear simple interest at 12% per annum (KRS 134.125).
Buying Certificate of Delinquency for Prior Year Property Tax Bills
You can purchase prior year certificates of delinquency all year round. For detail on each bill, please use www.kcor.org , Public Access and Delinquent Tax Bills screens. Note: there is a service fee charge in accessing prior bills in KCOR.
Buying Certificate of Delinquency for Current Year Property Tax Bills
Current year certificates will be offered for sale by the clerk at 10am, Tuesday, 26th July 2011. Please contact the Clerk's Office at (859)392-1650 to obtain a current list of certificates for sale. There is a service charge of 10 cents for each delinquency record exported.
If you wish to participate in the Certificates of Delinquency Sale, you will need to download the Delinquent Tax Sale Information Packet follow the instructions in the packet and submit the fees and requirement(s) prior to the deadline which is 18th July 2011. Any more questions on the sale can be answered by calling Theresa Reilly at (859)392-1616. Note: There is a non-refundable $250.00 registration fee if purchasing six(6) or more bills or $25.00 non-refundable fee if purchasing five(5) or less bills. For detail on each bill, please use www.kcor.org , Public Access and Tax Bills screens. There will not be time for you to do any detail inquiry on each bill during the tax sale so please do your research ahead of time. Note:current year tax bills are accessible in KCOR for free through the Tax Bills button.
Redeeming Sold Bills
Tax bills sold to the State of Kentucky's Finance Department can be redeemed in the Clerk's Office Room 102. Bills sold to a third party can be redeemed by contacting the third party as directed by the bill detail shown in each bill through www.kcor.org Public Access and Tax Bills screens.
Paying Delinquent Tax Bills
Prior year delinquent tax bills neither sold or flagged by County Attorney may be paid in the Clerk's Office Room 102 at any time. Please use www.kcor.org for correct pay off amount and/or to verify absence of County Attorney flags and (sold) certificate of delinquency lien on the tax bill.
County Attorney Flagged Bills
Tax bills flagged by County Attorney (e.g.: Foreclosure, Bankrupt, Escrow, Lien and Note) are excluded from the Delinquency Certificate Sale. Please contact the County Attorney's Office at (859)491-0600 for these bills. The County Attorney reserves the right to change any of these flags on any bill at any time so please contact the county attorney or use www.kcor.org to verify the bills you wish to pay or purchase.