Delinquent Tax Enforcement

The Pendleton County Attorney’s Office has entered into an agreement with the Kentucky Department of Revenue to assist in the collection of delinquent real estate taxes. After property tax bills become delinquent and are transferred from the Sheriff to the County Clerk they become certificates of delinquency. Information regarding delinquent tax payers is then delivered to our office to begin the collection process.

The delinquent tax payers are notified by mail that the bills are subject to collection. The notice also informs the tax payer of the possible results of non-payment, which ultimately include foreclosure and the sale of the property to satisfy the delinquency.

In some cases a taxpayer may be eligible to enter into installment payment agreements with this office. The terms and conditions of those agreements are determined by the County Attorney. If an agreement is entered into prior to the Clerk’s sale and the taxpayer is current on the payments under the agreement, the underlying bills are not subject to be purchased by third-party investors. While we strive to have compassion for those that may be having financial difficulties which lead to the failure to pay, we are mindful that our primary duty is to the governmental bodies that provide the services that are funded by property taxes. The cost of providing services such as schools, roads, health departments and other government service is costly. Every citizen and business is obligated to pay their fair share.

If the bills remain unpaid they are advertised and sold by the County Clerk. At that time third party investors have the opportunity to purchase them. Those purchasers may then add many additional fees to the bills which must be paid before the lien against the property for unpaid taxes will be released by the third party investor. If a tax bill is purchased by a third party investor, the County Attorney’s office is no longer involved in the collection process.