COM. v. ANDERSON


694 S.W.2d 465 (1985)

COMMONWEALTH of Kentucky, County of Fayette, by and on Relation of Ronald G. Geary, Secretary of Revenue, Appellants, v. Pearl ANDERSON, Ruth W. Blackburn, and New Union Federal Savings and Loan Association, Appellees.

Court of Appeals of Kentucky.

Rehearing Denied May 10, 1985.

Discretionary Review Denied and Opinion Ordered Published by Supreme Court August 29, 1985.


Attorney(s) appearing for the Case

Joseph B. Murphy, Lexington, for appellants.

John P. Brice, Fleming, Horstmeyer & Fleming, Lexington, for appellees.

Richard L. Masters, Legal Services Section, Revenue Cabinet, Frankfort, for amicus curiae, Ronald G. Geary.

Earl S. Wilson, Jr., Kincaid, Wilson, Schaeffer & Hembree, P.S.C., Lexington, for amicus curiae, Kentucky Cent. Life Ins. Co.

Before HOWERTON, REYNOLDS and WILHOIT, JJ.


HOWERTON, Judge.

The Commonwealth and Fayette County appeal from a judgment of the Fayette Circuit Court which held that enforcement of a lien for ad valorem taxes is barred after five years, when the subject property is no longer owned by the original delinquent taxpayer. The appellants argue that, although KRS 134.420 provides for a five-year lien, KRS 134.470 and KRS 134.490 extend the time for lien foreclosure to eight...

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