Request By:
Mr. T. Steven Bland
Hardin County Attorney
#30 Public Square
P.O. Box 834
Elizabethtown, Kentucky 42701
Opinion
Opinion By: Steven L. Beshear, Attorney General; By Alex W. Rose, Assistant Attorney General
In your letter to the Attorney General, you ask whether the county attorney is obligated by statute to prosecute delinquent tax claims of cities.
We refer you to KRS 91A.070. Any city may, by ordinance, elect to have its ad valorem taxes collected by the sheriff of the county. If a city so elects, KRS 91A.070(1)(b) provides that all procedures provided by KRS Chapter 134 concerning collection of delinquent taxes are applicable.
If the city has elected to have the sheriff collect its ad valorem taxes, then KRS 134.500, providing for the county attorney to prosecute delinquent tax claims, applies.