Legal Opinion
Flag Drilling Co., Inc. v. Erco, Inc.
Court of Appeals of Kentucky
Decided January 28, 2005No. 2003-CA-002244-MR, 2003-CA-002521-MRPublishedCited by 8 opinions
1Opinion of the Court
OPINION
MINTON, Judge.
Unpaid property tax bills may be sold by the county sheriff to become certificates of delinquency in the hands of the purchaser. The holder of a certificate of delinquency may, after a one-year period, institute a collection action or a tax lien foreclosure action, or both, against the delinquent taxpayer. Between 1995 and 2000, Erco, Inc. failed to pay property taxes; and its delinquent tax bills were sold. Flag Drilling Company, Inc., one of the owners of Erco’s certificates of delinquency, filed suit in the circuit court to recover the amount of certificates it had…
2Cases cited8 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Combs, Judge v. Knott County Fiscal CourtCourt of Appeals of Kentucky (pre-1976) · 1940
- Dulworth & Burress Tobacco Warehouse Co. v. BurressCourt of Appeals of Kentucky (pre-1976) · 1963
- Kentucky State Bank v. AG Services, Inc.Court of Appeals of Kentucky · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Roberts v. BucciCourt of Appeals of Kentucky · 2007
- Cummings v. CoveyCourt of Appeals of Kentucky · 2007
- U.S. Bank National Ass'n v. Tax Ease Lien Investments 1, LLCCourt of Appeals of Kentucky · 2011
- KeyBank National Ass'n v. AllenCourt of Appeals of Kentucky · 2016
- Anyconnect US, LLC v. Williamsburg Place, LLCCourt of Appeals of Kentucky · 2021
3 more not listed; retrieve them via the Exa API.