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State Tax Liens

Types of state tax liens are:

  • State tax lien (Revenue Cabinet)
  • Recoupment lien (Workforce Development Cabinet)
  • Unemployment Insurance
  • Workers Compensation
  • Inheritance Tax Lien
  • Notice of Seizure and Tax Lien

KRS 134.420(2) discusses state tax liens and releases and refers to KRS 382.440 for recording requirements and KRS 382.470 for Release requirements.

  • The person or entity (Commonwealth of Kentucky) Asserting the lien (KRS 382.440 & 382.200)
  • The person, persons or entity upon who the lien is being filed against (KRS 382.440 & 382.200)
  • The document must state the type of lien (KRS 382.440)
  • A preparation statement (KRS 382.335 (Most liens prepared by Commonwealth of Kentucky do not have a preparation statement)

The clerk shall request a return mail address (KRS 382.240)

Indexing information: The liens are filed per KRS 134.420(2) & 382.440 and are recorded in the encumbrance book and indexed under the name of the taxpayer. The first party is the person or entity the lien is filed against. The second party is the Commonwealth.

Susan Campbell
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