An important responsibility of the County Attorney is the collection of delinquent property taxes. The County Attorney is statutorily required to administer and collect the delinquent ad valorem real and personal property taxes for property located within Boyd County pursuant to KRS Chapter 134 by agreement with the Kentucky Department of Revenue. These duties include assisting the Property Valuation Administration in Tax Assessment Appeals, working with the Sheriff and County Clerk on all tax matters, and overseeing the collection, sale and foreclosure of delinquent tax certificates.
Once these bills are advertised and sold by the Clerk, by law, third party investors have the opportunity to purchase them. Once purchased, there may be many additional fees added to the bills.
Taxpayers may be eligible to enter into installment payment agreements.. 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 investors