State Lottery Corporation Lien

Whenever any person who receives proceeds from the sale of lottery tickets in the capacity of a lottery retailer becomes insolvent, or dies insolvent, the proceeds due the corporation from such person or his estate shall have preference over all debts or demands.

The lien shall be of equal rank with the tax liens of the state, or any city, county, or other taxing authority within the state.

The lien must be recorded by the Lottery corporation with the county clerk of any county or counties in which the retailer’s business or residence is located, or in any county in which the retailer has an interest in property

The lien will be against the retailer. The recording of the lien shall constitute notice of both the original obligation to the corporation and all subsequent obligations to the corporation of the same retailer.

The lien will be prepared as a state tax lien.

Recording and indexing requirements are the same as State Tax Liens. See section on State Tax Liens.

Debbie Jones
Boyd County Clerk

Boyd County Courthouse
2800 Louisa St.
Catlettsburg, Ky. 41129

Phone: (606) 739-5116
Email: [email protected]

Branch Offices
Cedar Knoll Mall
Phone: (606) 929-9595

Ashland Office
335 16th Street
Ashland, Ky. 41101
Phone: (606) 325-3547