Kentucky – Department of Revenue Authorized to Collect Local Government Debts

SALT Report 2294 – Due to recently passed legislation, the Kentucky Department of Revenue has been authorized to collect any debts referred to them by a local government. The legislation defines debts as any amount certified due and owing to a local government, such as delinquent taxes, fees, fines, court costs, or restitution.

The legislation also makes changes to the following rules:

  • Amends KRS 45.238 to provide terms and conditions for the collection of local government debts by the Department
  • Amends KRS 45.241 to make conforming changes relating to the referral of liquidated debts to the Department for collection, and
  • Amends KRS 131.030 to grant the Department the powers necessary to collect local government debts

For Further Information

H.B. 232, Laws 2013, effective 90 days after adjournment