Commonwealth ex rel. Geary v. Anderson

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 years, regardless of whether the property has been transferred or not. We agree and reverse the judgment of the trial court.

The statutes in question are as follows:

KRS…